Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.