2023 – 012 – Verification
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: An institution is required to establish written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selected for verification by ED. The institution shall require each applicant whose application is selected by ED to verify the information required for the Verification Tracking Group to which the applicant is assigned.
Condition: Supporting documentation for students who were selected for verification was not maintained.
Questioned costs: None.
Context: During our testing of students selected for verification, we selected a sample of 14 students to test for proper documentation of verification. 14 of the 14 students tested had instances of noncompliance as the institution did not retain statements of educational purpose.
Cause: The University's policies and procedures did not ensure retention of required documentation.
Effect: Student could report incorrect information which could lead to incorrect EFC and over awarding of aid.
Repeat Finding: No.
Recommendation: We recommend management retain electronic files of student verification documentation more securely within school systems/networks.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 012 – Verification
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: An institution is required to establish written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selected for verification by ED. The institution shall require each applicant whose application is selected by ED to verify the information required for the Verification Tracking Group to which the applicant is assigned.
Condition: Supporting documentation for students who were selected for verification was not maintained.
Questioned costs: None.
Context: During our testing of students selected for verification, we selected a sample of 14 students to test for proper documentation of verification. 14 of the 14 students tested had instances of noncompliance as the institution did not retain statements of educational purpose.
Cause: The University's policies and procedures did not ensure retention of required documentation.
Effect: Student could report incorrect information which could lead to incorrect EFC and over awarding of aid.
Repeat Finding: No.
Recommendation: We recommend management retain electronic files of student verification documentation more securely within school systems/networks.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 012 – Verification
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: An institution is required to establish written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selected for verification by ED. The institution shall require each applicant whose application is selected by ED to verify the information required for the Verification Tracking Group to which the applicant is assigned.
Condition: Supporting documentation for students who were selected for verification was not maintained.
Questioned costs: None.
Context: During our testing of students selected for verification, we selected a sample of 14 students to test for proper documentation of verification. 14 of the 14 students tested had instances of noncompliance as the institution did not retain statements of educational purpose.
Cause: The University's policies and procedures did not ensure retention of required documentation.
Effect: Student could report incorrect information which could lead to incorrect EFC and over awarding of aid.
Repeat Finding: No.
Recommendation: We recommend management retain electronic files of student verification documentation more securely within school systems/networks.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 012 – Verification
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: An institution is required to establish written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selected for verification by ED. The institution shall require each applicant whose application is selected by ED to verify the information required for the Verification Tracking Group to which the applicant is assigned.
Condition: Supporting documentation for students who were selected for verification was not maintained.
Questioned costs: None.
Context: During our testing of students selected for verification, we selected a sample of 14 students to test for proper documentation of verification. 14 of the 14 students tested had instances of noncompliance as the institution did not retain statements of educational purpose.
Cause: The University's policies and procedures did not ensure retention of required documentation.
Effect: Student could report incorrect information which could lead to incorrect EFC and over awarding of aid.
Repeat Finding: No.
Recommendation: We recommend management retain electronic files of student verification documentation more securely within school systems/networks.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 013 – Awarding of Pell Grant
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Pell Grant Program
Assistance Listing Number: 84.063
Federal Award Identification Number and Year: P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 690.62 states the Pell grant for an academic year is based upon the payment and disbursement scheduled published by the Secretary for each award year. The payment schedules take into account the cost of attendance, the student’s EFC, and the enrollment status of the student.
Condition: Students were under-award and under disbursed Pell grant funds.
Questioned costs: $5,175.
Context: During our testing of the Pell Grant program, we selected a sample of 33 students to test for proper calculation and disbursement of Pell funds. 3 of the 33 students tested had Pell grant awarded amounts incorrectly calculated and disbursed.
Cause: The University did not have a process in place to review Pell grant awarded amounts to ensure the student was awarded and disbursed based on the proper enrollment and EFC.
Effect: Incorrect amounts were awarded and disbursed to students which caused students to be underawarded
and disbursed.
Repeat Finding: No.
Recommendation: We recommend management review individual student calculations of Pell awards to ensure no additional errors in awards disbursed to students.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 014 – Awarding of Title IV Aid
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period.
Condition: Students were over-awarded and disbursed funds that the students were not eligible for.
Questioned costs: $12,121.
Context: In our testing of 40 students, it was noted 3 students were over-awarded and disbursed PLUS loans funds and 1 student was over-awarded and disbursed Pell and SEOG funds.
Cause: Management incorrectly awarded these students based on their financial need and cost of attendance.
Effect: Students were given funding that they were not eligible for.
Repeat Finding: No.
Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over awarding exist.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 014 – Awarding of Title IV Aid
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period.
Condition: Students were over-awarded and disbursed funds that the students were not eligible for.
Questioned costs: $12,121.
Context: In our testing of 40 students, it was noted 3 students were over-awarded and disbursed PLUS loans funds and 1 student was over-awarded and disbursed Pell and SEOG funds.
Cause: Management incorrectly awarded these students based on their financial need and cost of attendance.
Effect: Students were given funding that they were not eligible for.
Repeat Finding: No.
Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over awarding exist.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 014 – Awarding of Title IV Aid
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period.
Condition: Students were over-awarded and disbursed funds that the students were not eligible for.
Questioned costs: $12,121.
Context: In our testing of 40 students, it was noted 3 students were over-awarded and disbursed PLUS loans funds and 1 student was over-awarded and disbursed Pell and SEOG funds.
Cause: Management incorrectly awarded these students based on their financial need and cost of attendance.
Effect: Students were given funding that they were not eligible for.
Repeat Finding: No.
Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over awarding exist.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 014 – Awarding of Title IV Aid
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period.
Condition: Students were over-awarded and disbursed funds that the students were not eligible for.
Questioned costs: $12,121.
Context: In our testing of 40 students, it was noted 3 students were over-awarded and disbursed PLUS loans funds and 1 student was over-awarded and disbursed Pell and SEOG funds.
Cause: Management incorrectly awarded these students based on their financial need and cost of attendance.
Effect: Students were given funding that they were not eligible for.
Repeat Finding: No.
Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over awarding exist.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 015 – Exit Counseling
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Direct Student Loan
Assistance Listing Number: 84.268
Federal Award Identification Number and Year: P268K230147; P268K240147 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 685.304(b), if a student borrower withdraws or graduates from school, exit counseling must be provided either electronically, by mailing, or by email to the student borrower.
Condition: Students who withdrew or graduated from the University did not receive exit counseling information.
Questioned costs: None.
Context: During our testing, it was noted that out of the 4 students selected who were required to receive exit counseling information did not receive it.
Cause: The University’s processes and controls did not ensure that exit counseling was completed or did not retain proper support to indicate this process took place.
Effect: Students are not receiving the proper loan counseling which may contribute to not repaying loans to the Department of Education on time.
Repeat Finding: Yes, 2022-008.
Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 016 – Return of Title IV Calculation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR 668.22(a)(1) through (a)(5)).
Condition: Students who withdrew from the University did not have calculations of Title IV completed to determine the amount to be returned to the Department of Education.
Questioned costs: None.
Context: During our testing of 5 students who withdrew, 2 students were determined to need a calculation of how much aid show be refunded and such calculations were not performed.
Cause: The University did not have a control in place to determine which students who withdrew from the University would need a calculation of Title IV aid to be returned.
Effect: The University is not returning the proper amounts to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend management review policies around determining students who withdrew and if a return of Title IV funds calculation is necessary.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 016 – Return of Title IV Calculation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR 668.22(a)(1) through (a)(5)).
Condition: Students who withdrew from the University did not have calculations of Title IV completed to determine the amount to be returned to the Department of Education.
Questioned costs: None.
Context: During our testing of 5 students who withdrew, 2 students were determined to need a calculation of how much aid show be refunded and such calculations were not performed.
Cause: The University did not have a control in place to determine which students who withdrew from the University would need a calculation of Title IV aid to be returned.
Effect: The University is not returning the proper amounts to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend management review policies around determining students who withdrew and if a return of Title IV funds calculation is necessary.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 016 – Return of Title IV Calculation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR 668.22(a)(1) through (a)(5)).
Condition: Students who withdrew from the University did not have calculations of Title IV completed to determine the amount to be returned to the Department of Education.
Questioned costs: None.
Context: During our testing of 5 students who withdrew, 2 students were determined to need a calculation of how much aid show be refunded and such calculations were not performed.
Cause: The University did not have a control in place to determine which students who withdrew from the University would need a calculation of Title IV aid to be returned.
Effect: The University is not returning the proper amounts to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend management review policies around determining students who withdrew and if a return of Title IV funds calculation is necessary.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 016 – Return of Title IV Calculation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR 668.22(a)(1) through (a)(5)).
Condition: Students who withdrew from the University did not have calculations of Title IV completed to determine the amount to be returned to the Department of Education.
Questioned costs: None.
Context: During our testing of 5 students who withdrew, 2 students were determined to need a calculation of how much aid show be refunded and such calculations were not performed.
Cause: The University did not have a control in place to determine which students who withdrew from the University would need a calculation of Title IV aid to be returned.
Effect: The University is not returning the proper amounts to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend management review policies around determining students who withdrew and if a return of Title IV funds calculation is necessary.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 017 – Cash Management
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Schools must establish and maintain financial records of Title IV transactions, and accounting and internal control systems for Title IV funds. Cash management includes the drawdown and maintenance of Title IV funds destined for student recipients. Certain standards are defined by regulation to ensure proper accountability for these public funds.
Condition: The University was unable to provide support for one of the eight cash drawdowns sampled during cash management testing.
Questioned costs: None.
Context: CLA notes one out of eight cash draws selected, the University was unable to substantiate related support such as drawdown request and form of approval.
Cause: The University did not follow policies and procedures in place surrounding maintaining support and approval of transaction.
Effect: The University may not be adhering to compliance requirements around when to draw funds down from the government.
Repeat Finding: No.
Recommendation: We recommend management maintain proper recordkeeping and follow policies and procedures that are in effect at the University.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 017 – Cash Management
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Schools must establish and maintain financial records of Title IV transactions, and accounting and internal control systems for Title IV funds. Cash management includes the drawdown and maintenance of Title IV funds destined for student recipients. Certain standards are defined by regulation to ensure proper accountability for these public funds.
Condition: The University was unable to provide support for one of the eight cash drawdowns sampled during cash management testing.
Questioned costs: None.
Context: CLA notes one out of eight cash draws selected, the University was unable to substantiate related support such as drawdown request and form of approval.
Cause: The University did not follow policies and procedures in place surrounding maintaining support and approval of transaction.
Effect: The University may not be adhering to compliance requirements around when to draw funds down from the government.
Repeat Finding: No.
Recommendation: We recommend management maintain proper recordkeeping and follow policies and procedures that are in effect at the University.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 017 – Cash Management
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Schools must establish and maintain financial records of Title IV transactions, and accounting and internal control systems for Title IV funds. Cash management includes the drawdown and maintenance of Title IV funds destined for student recipients. Certain standards are defined by regulation to ensure proper accountability for these public funds.
Condition: The University was unable to provide support for one of the eight cash drawdowns sampled during cash management testing.
Questioned costs: None.
Context: CLA notes one out of eight cash draws selected, the University was unable to substantiate related support such as drawdown request and form of approval.
Cause: The University did not follow policies and procedures in place surrounding maintaining support and approval of transaction.
Effect: The University may not be adhering to compliance requirements around when to draw funds down from the government.
Repeat Finding: No.
Recommendation: We recommend management maintain proper recordkeeping and follow policies and procedures that are in effect at the University.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 017 – Cash Management
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Schools must establish and maintain financial records of Title IV transactions, and accounting and internal control systems for Title IV funds. Cash management includes the drawdown and maintenance of Title IV funds destined for student recipients. Certain standards are defined by regulation to ensure proper accountability for these public funds.
Condition: The University was unable to provide support for one of the eight cash drawdowns sampled during cash management testing.
Questioned costs: None.
Context: CLA notes one out of eight cash draws selected, the University was unable to substantiate related support such as drawdown request and form of approval.
Cause: The University did not follow policies and procedures in place surrounding maintaining support and approval of transaction.
Effect: The University may not be adhering to compliance requirements around when to draw funds down from the government.
Repeat Finding: No.
Recommendation: We recommend management maintain proper recordkeeping and follow policies and procedures that are in effect at the University.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 018 – Enrollment Reporting to the National Student Loan Database System (NSLDS)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loan
Assistance Listing Number: 84.063; 84.268
Federal Award Identification Number and Year: P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147- 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per U.S. Department of Education (ED) regulations, all schools
participating (or approved to participate) in the Federal Student Aid programs must have an
arrangement to report student enrollment data to the NSLDS through a roster file.
The school is required to report enrollment status at both the school and program level. The school is
required to report changes in the student’s enrollment status, the effective date of the status and an
anticipated completion date. An academic program is defined as the combination of the school’s Office
of Postsecondary Education Identification (OPEID) number and the program’s Classification of
Instructional Program (CIP) code, credential level, and published program length. ED requires the
University to report changes in enrollment status and indicate the date that the changes occurred (34
CFR 685.309).
Changes in enrollment status must be reported within 30 days. However, if a roster file is expected
within 60 days, you may provide the date on that roster file. In addition, regulations require that an
institution make necessary corrections and return the records within 10 days for any roster files that
don’t pass the NSLDS enrollment reporting edits. ED requires the University to report changes in
enrollment status within 30 or 60 days that the University determined the changes occurred (34 CFR
682.610).
Condition: Certain students’ enrollment information was not reported accurately or timely to the
NSLDS.
Questioned costs: None.
Context: The below was noted during testing:
• 4 students out of a sample of 16 students had an enrollment effective date in the campus-level
and program-level records in the NSLDS that did not match what was reflected in the
University’s records.
• 1 student out of a sample of 16 students had an enrollment status in the campus-level and program-level records in the NSLDS that did not match what was reflected in the University’s records.
• 16 students out of a sample of 16 students tested were not reported to the campus-level record in the NSLDS in a timely manner.
• 16 students out of a sample of 16 students tested were not certified at a minimum every 60 days to the campus-level record in the NSLDS in a timely manner.
• 2 students out of a sample of 16 students tested had an enrollment status effective date in the campus-level of the NSLDS that did not match the program-level of the NSLDS.
Cause: Management's procedures to report accurate and timely information to the NSLDS were not operating effectively.
Effect: Inaccurate reporting to the NSLDS can impact when students enter repayment periods or affect their interest rates.
Repeat Finding: Yes, 2022-010 and 2022-012.
Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 018 – Enrollment Reporting to the National Student Loan Database System (NSLDS)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loan
Assistance Listing Number: 84.063; 84.268
Federal Award Identification Number and Year: P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147- 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per U.S. Department of Education (ED) regulations, all schools
participating (or approved to participate) in the Federal Student Aid programs must have an
arrangement to report student enrollment data to the NSLDS through a roster file.
The school is required to report enrollment status at both the school and program level. The school is
required to report changes in the student’s enrollment status, the effective date of the status and an
anticipated completion date. An academic program is defined as the combination of the school’s Office
of Postsecondary Education Identification (OPEID) number and the program’s Classification of
Instructional Program (CIP) code, credential level, and published program length. ED requires the
University to report changes in enrollment status and indicate the date that the changes occurred (34
CFR 685.309).
Changes in enrollment status must be reported within 30 days. However, if a roster file is expected
within 60 days, you may provide the date on that roster file. In addition, regulations require that an
institution make necessary corrections and return the records within 10 days for any roster files that
don’t pass the NSLDS enrollment reporting edits. ED requires the University to report changes in
enrollment status within 30 or 60 days that the University determined the changes occurred (34 CFR
682.610).
Condition: Certain students’ enrollment information was not reported accurately or timely to the
NSLDS.
Questioned costs: None.
Context: The below was noted during testing:
• 4 students out of a sample of 16 students had an enrollment effective date in the campus-level
and program-level records in the NSLDS that did not match what was reflected in the
University’s records.
• 1 student out of a sample of 16 students had an enrollment status in the campus-level and program-level records in the NSLDS that did not match what was reflected in the University’s records.
• 16 students out of a sample of 16 students tested were not reported to the campus-level record in the NSLDS in a timely manner.
• 16 students out of a sample of 16 students tested were not certified at a minimum every 60 days to the campus-level record in the NSLDS in a timely manner.
• 2 students out of a sample of 16 students tested had an enrollment status effective date in the campus-level of the NSLDS that did not match the program-level of the NSLDS.
Cause: Management's procedures to report accurate and timely information to the NSLDS were not operating effectively.
Effect: Inaccurate reporting to the NSLDS can impact when students enter repayment periods or affect their interest rates.
Repeat Finding: Yes, 2022-010 and 2022-012.
Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 019 – Federal Perkins Loan Program Record Retention
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Perkins Loan Program
Assistance Listing Number: 84.038
Federal Award Identification Number and Year: N/A
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 674.19.(e), states an institution must retain promissory and master promissory notes (MPN), and repayment records for each Perkins Loan program loan made. The original promissory notes and repayment schedules must be kept until the loans are satisfied. An institution shall retain disbursement and electronic authentication and signature records for each loan made using an MPN for at least three years from the date the loan is canceled, repaid, or otherwise satisfied.
Condition: Certain loan MPNs were not retained for the three-year retention period.
Questioned costs: None.
Context: During our testing, 2 out of 5 open loans tested and 1 out of 40 of the loans assigned tested, the University was unable to locate the original promissory note and/or MPN.
Cause: The University does not have a review process in place to ensure the MPNs are kept for at least three years from the date the loan is cancelled, repaid, or otherwise satisfied.
Effect: Receivable balances are not supported by signed loan agreements.
Repeat Finding: No.
Recommendation: We recommend that the University keep MPNs for loans for the three-year retention period.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 020 – Direct Loan Reconciliation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Direct Student Loan
Assistance Listing Number: 84.268
Federal Award Identification Number and Year: P268K230147; P268K240147- 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.300(b)(5), states though a school decides the frequency and methods it will use for internal reconciliation, Direct Loan reconciliation must occur at least monthly and should occur before the required monthly reconciliation to the Direct Loan SAS. School's must maintain documented results of its monthly reconciliation to provide to auditors and reviewers at their request.
Condition: Direct loan reconciliations between the COD, G5 and student accounts did not have evidence of being reviewed.
Questioned costs: None.
Context: During our testing, 1 out of 3 direct loan reconciliations tested did not have evidence of being reviewed.
Cause: The University did not adhere to controls in place for all reconciliations.
Effect: The University is not complying with internal policy.
Repeat Finding: No.
Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 021 – Federal Perkins Loan Program Third-Party Servicer
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Perkins Loan Program
Assistance Listing Number: 84.038
Federal Award Identification Number and Year: N/A
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(a), an institution
may enter into a written contract with a third-party servicer for the administration of any aspect of the
institution's participation in any Title IV, HEA program only to the extent that the servicer's eligibility to
contract with the institution has not been limited, suspended, or terminated. When an institution uses a
third-party servicer for its Perkins Loan program, the institution must perform due diligence to ensure
that the third-party servicer is in compliance with the requirements for the functions the third-party
servicer is performing for the institution. Such due diligence could include obtaining and reviewing the
third-party servicer’s most recent Title IV compliance audit.
Condition: There is no oversight or review of the controls at the third-party servicer by the University.
Questioned costs: None.
Context: During our testing, we noted that the University does not have a procedure or control to review the annual compliance attestation report regarding the service provider performing Perkins administration services.
Cause: The University did not have a control in place to ensure review of the attestation requirements of their Perkins administrator.
Effect: University does not have a procedure or control to review the annual compliance attestation report regarding the service provider performing Perkins administration services. The third-party servicer could have compliance findings that could directly impact the University.
Repeat Finding: No.
Recommendation: We recommend reviewing procedures and requirements regarding Perkins third party service providers and ensure compliance with regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 022 – Federal Perkins Loan Program Reconciliation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Perkins Loan Program
Assistance Listing Number: 84.038
Federal Award Identification Number and Year: N/A
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(a), an institution
may enter into a written contract with a third-party servicer for the administration of any aspect of the
institution's participation in any Title IV, HEA program only to the extent that the servicer's eligibility to
contract with the institution has not been limited, suspended, or terminated. When an institution uses a
third-party servicer for its Perkins Loan program, the institution must reconcile funds that are reported
by the third-party servicer to the University's accounting records.
Condition: The University did not reconcile the Perkins Loan Program funds that are recorded on the
University's accounting records to the third-party servicer's report. There was also no review of the process.
Questioned costs: None.
Context: During our testing, we noted that a control was not identified pertaining to reconciliation of Perkins loans from third party servicer report to the University's accounting records.
Cause: The University did not have a control in place to ensure the reconciliation of Perkins loans from third party servicer report to the University's accounting records.
Effect: The University accounting records did not reflect the current information.
Repeat Finding: No.
Recommendation: We recommend reviewing procedures around Perkins Loan Program funds and implementing reconciliations and review to the third-party servicer reports.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 023 – Fiscal Operations Report and Application to Participate (FISAP)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must
keep fiscal records to demonstrate its proper use of FSA funds. A school’s fiscal records must provide a
clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance
with federal requirements.
Condition: The University did not maintain proper support for the FISAP.
Questioned costs: None.
Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP.
Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP.
Effect: The University is not complying with regulations on maintaining audit trail documentation.
Repeat Finding: No.
Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 023 – Fiscal Operations Report and Application to Participate (FISAP)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must
keep fiscal records to demonstrate its proper use of FSA funds. A school’s fiscal records must provide a
clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance
with federal requirements.
Condition: The University did not maintain proper support for the FISAP.
Questioned costs: None.
Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP.
Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP.
Effect: The University is not complying with regulations on maintaining audit trail documentation.
Repeat Finding: No.
Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 023 – Fiscal Operations Report and Application to Participate (FISAP)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must
keep fiscal records to demonstrate its proper use of FSA funds. A school’s fiscal records must provide a
clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance
with federal requirements.
Condition: The University did not maintain proper support for the FISAP.
Questioned costs: None.
Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP.
Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP.
Effect: The University is not complying with regulations on maintaining audit trail documentation.
Repeat Finding: No.
Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 023 – Fiscal Operations Report and Application to Participate (FISAP)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must
keep fiscal records to demonstrate its proper use of FSA funds. A school’s fiscal records must provide a
clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance
with federal requirements.
Condition: The University did not maintain proper support for the FISAP.
Questioned costs: None.
Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP.
Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP.
Effect: The University is not complying with regulations on maintaining audit trail documentation.
Repeat Finding: No.
Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 023 – Fiscal Operations Report and Application to Participate (FISAP)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must
keep fiscal records to demonstrate its proper use of FSA funds. A school’s fiscal records must provide a
clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance
with federal requirements.
Condition: The University did not maintain proper support for the FISAP.
Questioned costs: None.
Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP.
Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP.
Effect: The University is not complying with regulations on maintaining audit trail documentation.
Repeat Finding: No.
Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 024 – 240 Day Escheatment
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that
an institution that attempts to disburse funds by check and the check is not cashed, the institution must
return the funds to the Department of Education no later than 240 days after the date it issued that check.
Condition: During our testing of refund checks, we noted student refunds of Title IV federal financial aid were outstanding more than 240 days.
Questioned costs: $96,158.
Context: During the testing of student refund checks, it was noted that 39 student refund checks were not returned to the Department of Education within the 240-day deadline.
Cause: The University did not have a process in place to return Title IV refund checks outstanding over 240 days.
Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 024 – 240 Day Escheatment
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that
an institution that attempts to disburse funds by check and the check is not cashed, the institution must
return the funds to the Department of Education no later than 240 days after the date it issued that check.
Condition: During our testing of refund checks, we noted student refunds of Title IV federal financial aid were outstanding more than 240 days.
Questioned costs: $96,158.
Context: During the testing of student refund checks, it was noted that 39 student refund checks were not returned to the Department of Education within the 240-day deadline.
Cause: The University did not have a process in place to return Title IV refund checks outstanding over 240 days.
Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 024 – 240 Day Escheatment
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that
an institution that attempts to disburse funds by check and the check is not cashed, the institution must
return the funds to the Department of Education no later than 240 days after the date it issued that check.
Condition: During our testing of refund checks, we noted student refunds of Title IV federal financial aid were outstanding more than 240 days.
Questioned costs: $96,158.
Context: During the testing of student refund checks, it was noted that 39 student refund checks were not returned to the Department of Education within the 240-day deadline.
Cause: The University did not have a process in place to return Title IV refund checks outstanding over 240 days.
Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 024 – 240 Day Escheatment
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that
an institution that attempts to disburse funds by check and the check is not cashed, the institution must
return the funds to the Department of Education no later than 240 days after the date it issued that check.
Condition: During our testing of refund checks, we noted student refunds of Title IV federal financial aid were outstanding more than 240 days.
Questioned costs: $96,158.
Context: During the testing of student refund checks, it was noted that 39 student refund checks were not returned to the Department of Education within the 240-day deadline.
Cause: The University did not have a process in place to return Title IV refund checks outstanding over 240 days.
Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 029 – Supporting Documentation
Federal Agency: Department of Agriculture
Federal Program Name: Supplemental Nutritional Assistance Program (SNAP)
Assistance Listing Number: 10.561
Federal Award Identification Number and Year: 235KY414Q3903 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were
not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 17 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 030 – Annual and Quarterly Reporting
Federal Agency: Department of Education
Federal Program Name: Education Stabilization FundAssistance Listing Number: 84.425
Federal Award Identification Number and Year: P425J200025 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under Higher Education Emergency Relief Fund (HEERF) I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. Quarterly public reporting for institutional requires a new, separate form to be posted covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period due no
later than 10 days after the end of each calendar quarter.
HEERF III funds required the spending of funds in use of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants. Spending under these categories indicates whether an institution has spent funds under a required use of funds established under the ARP. If an institution indicates zero-dollar amount spending for either or both categories, examine earlier annual reports to determine the institution had spending at some point on these two funding categories consistent with ARP FAQ
Question 21.
Condition: Annual and quarterly reports were not adhering to compliance requirements.
Questioned costs: None.
Context: During our testing of annual report, it was noted that the University did not spend funds under the categories of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants.
During our testing of quarterly reports, 1 of the 2 reports tested was not posted on the University's website within 10 days of the end of the quarter and 2 of the 2 reports tested did not have supporting documentation of the dollar amounts reported in the report.
Cause: The University did not have the controls in place to ensure reporting requirements under the CARES Act 18004(e) and the CRRSAA 314(e) were being followed and met.
Effect: The University is not in compliance with the reporting requirements for HEERF funds specified by the Department of Education.
Repeat Finding: Yes, 2022-014.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements.
2023 – 030 – Annual and Quarterly Reporting
Federal Agency: Department of Education
Federal Program Name: Education Stabilization FundAssistance Listing Number: 84.425
Federal Award Identification Number and Year: P425J200025 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under Higher Education Emergency Relief Fund (HEERF) I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. Quarterly public reporting for institutional requires a new, separate form to be posted covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period due no
later than 10 days after the end of each calendar quarter.
HEERF III funds required the spending of funds in use of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants. Spending under these categories indicates whether an institution has spent funds under a required use of funds established under the ARP. If an institution indicates zero-dollar amount spending for either or both categories, examine earlier annual reports to determine the institution had spending at some point on these two funding categories consistent with ARP FAQ
Question 21.
Condition: Annual and quarterly reports were not adhering to compliance requirements.
Questioned costs: None.
Context: During our testing of annual report, it was noted that the University did not spend funds under the categories of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants.
During our testing of quarterly reports, 1 of the 2 reports tested was not posted on the University's website within 10 days of the end of the quarter and 2 of the 2 reports tested did not have supporting documentation of the dollar amounts reported in the report.
Cause: The University did not have the controls in place to ensure reporting requirements under the CARES Act 18004(e) and the CRRSAA 314(e) were being followed and met.
Effect: The University is not in compliance with the reporting requirements for HEERF funds specified by the Department of Education.
Repeat Finding: Yes, 2022-014.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 012 – Verification
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: An institution is required to establish written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selected for verification by ED. The institution shall require each applicant whose application is selected by ED to verify the information required for the Verification Tracking Group to which the applicant is assigned.
Condition: Supporting documentation for students who were selected for verification was not maintained.
Questioned costs: None.
Context: During our testing of students selected for verification, we selected a sample of 14 students to test for proper documentation of verification. 14 of the 14 students tested had instances of noncompliance as the institution did not retain statements of educational purpose.
Cause: The University's policies and procedures did not ensure retention of required documentation.
Effect: Student could report incorrect information which could lead to incorrect EFC and over awarding of aid.
Repeat Finding: No.
Recommendation: We recommend management retain electronic files of student verification documentation more securely within school systems/networks.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 012 – Verification
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: An institution is required to establish written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selected for verification by ED. The institution shall require each applicant whose application is selected by ED to verify the information required for the Verification Tracking Group to which the applicant is assigned.
Condition: Supporting documentation for students who were selected for verification was not maintained.
Questioned costs: None.
Context: During our testing of students selected for verification, we selected a sample of 14 students to test for proper documentation of verification. 14 of the 14 students tested had instances of noncompliance as the institution did not retain statements of educational purpose.
Cause: The University's policies and procedures did not ensure retention of required documentation.
Effect: Student could report incorrect information which could lead to incorrect EFC and over awarding of aid.
Repeat Finding: No.
Recommendation: We recommend management retain electronic files of student verification documentation more securely within school systems/networks.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 012 – Verification
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: An institution is required to establish written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selected for verification by ED. The institution shall require each applicant whose application is selected by ED to verify the information required for the Verification Tracking Group to which the applicant is assigned.
Condition: Supporting documentation for students who were selected for verification was not maintained.
Questioned costs: None.
Context: During our testing of students selected for verification, we selected a sample of 14 students to test for proper documentation of verification. 14 of the 14 students tested had instances of noncompliance as the institution did not retain statements of educational purpose.
Cause: The University's policies and procedures did not ensure retention of required documentation.
Effect: Student could report incorrect information which could lead to incorrect EFC and over awarding of aid.
Repeat Finding: No.
Recommendation: We recommend management retain electronic files of student verification documentation more securely within school systems/networks.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 012 – Verification
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: An institution is required to establish written policies and procedures that incorporate the provisions of 34 CFR 668.51 through 668.61 for verifying applicant information for those applicants selected for verification by ED. The institution shall require each applicant whose application is selected by ED to verify the information required for the Verification Tracking Group to which the applicant is assigned.
Condition: Supporting documentation for students who were selected for verification was not maintained.
Questioned costs: None.
Context: During our testing of students selected for verification, we selected a sample of 14 students to test for proper documentation of verification. 14 of the 14 students tested had instances of noncompliance as the institution did not retain statements of educational purpose.
Cause: The University's policies and procedures did not ensure retention of required documentation.
Effect: Student could report incorrect information which could lead to incorrect EFC and over awarding of aid.
Repeat Finding: No.
Recommendation: We recommend management retain electronic files of student verification documentation more securely within school systems/networks.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 013 – Awarding of Pell Grant
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Pell Grant Program
Assistance Listing Number: 84.063
Federal Award Identification Number and Year: P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 690.62 states the Pell grant for an academic year is based upon the payment and disbursement scheduled published by the Secretary for each award year. The payment schedules take into account the cost of attendance, the student’s EFC, and the enrollment status of the student.
Condition: Students were under-award and under disbursed Pell grant funds.
Questioned costs: $5,175.
Context: During our testing of the Pell Grant program, we selected a sample of 33 students to test for proper calculation and disbursement of Pell funds. 3 of the 33 students tested had Pell grant awarded amounts incorrectly calculated and disbursed.
Cause: The University did not have a process in place to review Pell grant awarded amounts to ensure the student was awarded and disbursed based on the proper enrollment and EFC.
Effect: Incorrect amounts were awarded and disbursed to students which caused students to be underawarded
and disbursed.
Repeat Finding: No.
Recommendation: We recommend management review individual student calculations of Pell awards to ensure no additional errors in awards disbursed to students.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 014 – Awarding of Title IV Aid
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period.
Condition: Students were over-awarded and disbursed funds that the students were not eligible for.
Questioned costs: $12,121.
Context: In our testing of 40 students, it was noted 3 students were over-awarded and disbursed PLUS loans funds and 1 student was over-awarded and disbursed Pell and SEOG funds.
Cause: Management incorrectly awarded these students based on their financial need and cost of attendance.
Effect: Students were given funding that they were not eligible for.
Repeat Finding: No.
Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over awarding exist.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 014 – Awarding of Title IV Aid
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period.
Condition: Students were over-awarded and disbursed funds that the students were not eligible for.
Questioned costs: $12,121.
Context: In our testing of 40 students, it was noted 3 students were over-awarded and disbursed PLUS loans funds and 1 student was over-awarded and disbursed Pell and SEOG funds.
Cause: Management incorrectly awarded these students based on their financial need and cost of attendance.
Effect: Students were given funding that they were not eligible for.
Repeat Finding: No.
Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over awarding exist.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 014 – Awarding of Title IV Aid
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period.
Condition: Students were over-awarded and disbursed funds that the students were not eligible for.
Questioned costs: $12,121.
Context: In our testing of 40 students, it was noted 3 students were over-awarded and disbursed PLUS loans funds and 1 student was over-awarded and disbursed Pell and SEOG funds.
Cause: Management incorrectly awarded these students based on their financial need and cost of attendance.
Effect: Students were given funding that they were not eligible for.
Repeat Finding: No.
Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over awarding exist.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 014 – Awarding of Title IV Aid
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period.
Condition: Students were over-awarded and disbursed funds that the students were not eligible for.
Questioned costs: $12,121.
Context: In our testing of 40 students, it was noted 3 students were over-awarded and disbursed PLUS loans funds and 1 student was over-awarded and disbursed Pell and SEOG funds.
Cause: Management incorrectly awarded these students based on their financial need and cost of attendance.
Effect: Students were given funding that they were not eligible for.
Repeat Finding: No.
Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over awarding exist.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 015 – Exit Counseling
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Direct Student Loan
Assistance Listing Number: 84.268
Federal Award Identification Number and Year: P268K230147; P268K240147 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 685.304(b), if a student borrower withdraws or graduates from school, exit counseling must be provided either electronically, by mailing, or by email to the student borrower.
Condition: Students who withdrew or graduated from the University did not receive exit counseling information.
Questioned costs: None.
Context: During our testing, it was noted that out of the 4 students selected who were required to receive exit counseling information did not receive it.
Cause: The University’s processes and controls did not ensure that exit counseling was completed or did not retain proper support to indicate this process took place.
Effect: Students are not receiving the proper loan counseling which may contribute to not repaying loans to the Department of Education on time.
Repeat Finding: Yes, 2022-008.
Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 016 – Return of Title IV Calculation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR 668.22(a)(1) through (a)(5)).
Condition: Students who withdrew from the University did not have calculations of Title IV completed to determine the amount to be returned to the Department of Education.
Questioned costs: None.
Context: During our testing of 5 students who withdrew, 2 students were determined to need a calculation of how much aid show be refunded and such calculations were not performed.
Cause: The University did not have a control in place to determine which students who withdrew from the University would need a calculation of Title IV aid to be returned.
Effect: The University is not returning the proper amounts to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend management review policies around determining students who withdrew and if a return of Title IV funds calculation is necessary.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 016 – Return of Title IV Calculation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR 668.22(a)(1) through (a)(5)).
Condition: Students who withdrew from the University did not have calculations of Title IV completed to determine the amount to be returned to the Department of Education.
Questioned costs: None.
Context: During our testing of 5 students who withdrew, 2 students were determined to need a calculation of how much aid show be refunded and such calculations were not performed.
Cause: The University did not have a control in place to determine which students who withdrew from the University would need a calculation of Title IV aid to be returned.
Effect: The University is not returning the proper amounts to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend management review policies around determining students who withdrew and if a return of Title IV funds calculation is necessary.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 016 – Return of Title IV Calculation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR 668.22(a)(1) through (a)(5)).
Condition: Students who withdrew from the University did not have calculations of Title IV completed to determine the amount to be returned to the Department of Education.
Questioned costs: None.
Context: During our testing of 5 students who withdrew, 2 students were determined to need a calculation of how much aid show be refunded and such calculations were not performed.
Cause: The University did not have a control in place to determine which students who withdrew from the University would need a calculation of Title IV aid to be returned.
Effect: The University is not returning the proper amounts to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend management review policies around determining students who withdrew and if a return of Title IV funds calculation is necessary.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 016 – Return of Title IV Calculation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR 668.22(a)(1) through (a)(5)).
Condition: Students who withdrew from the University did not have calculations of Title IV completed to determine the amount to be returned to the Department of Education.
Questioned costs: None.
Context: During our testing of 5 students who withdrew, 2 students were determined to need a calculation of how much aid show be refunded and such calculations were not performed.
Cause: The University did not have a control in place to determine which students who withdrew from the University would need a calculation of Title IV aid to be returned.
Effect: The University is not returning the proper amounts to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend management review policies around determining students who withdrew and if a return of Title IV funds calculation is necessary.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 017 – Cash Management
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Schools must establish and maintain financial records of Title IV transactions, and accounting and internal control systems for Title IV funds. Cash management includes the drawdown and maintenance of Title IV funds destined for student recipients. Certain standards are defined by regulation to ensure proper accountability for these public funds.
Condition: The University was unable to provide support for one of the eight cash drawdowns sampled during cash management testing.
Questioned costs: None.
Context: CLA notes one out of eight cash draws selected, the University was unable to substantiate related support such as drawdown request and form of approval.
Cause: The University did not follow policies and procedures in place surrounding maintaining support and approval of transaction.
Effect: The University may not be adhering to compliance requirements around when to draw funds down from the government.
Repeat Finding: No.
Recommendation: We recommend management maintain proper recordkeeping and follow policies and procedures that are in effect at the University.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 017 – Cash Management
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Schools must establish and maintain financial records of Title IV transactions, and accounting and internal control systems for Title IV funds. Cash management includes the drawdown and maintenance of Title IV funds destined for student recipients. Certain standards are defined by regulation to ensure proper accountability for these public funds.
Condition: The University was unable to provide support for one of the eight cash drawdowns sampled during cash management testing.
Questioned costs: None.
Context: CLA notes one out of eight cash draws selected, the University was unable to substantiate related support such as drawdown request and form of approval.
Cause: The University did not follow policies and procedures in place surrounding maintaining support and approval of transaction.
Effect: The University may not be adhering to compliance requirements around when to draw funds down from the government.
Repeat Finding: No.
Recommendation: We recommend management maintain proper recordkeeping and follow policies and procedures that are in effect at the University.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 017 – Cash Management
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Schools must establish and maintain financial records of Title IV transactions, and accounting and internal control systems for Title IV funds. Cash management includes the drawdown and maintenance of Title IV funds destined for student recipients. Certain standards are defined by regulation to ensure proper accountability for these public funds.
Condition: The University was unable to provide support for one of the eight cash drawdowns sampled during cash management testing.
Questioned costs: None.
Context: CLA notes one out of eight cash draws selected, the University was unable to substantiate related support such as drawdown request and form of approval.
Cause: The University did not follow policies and procedures in place surrounding maintaining support and approval of transaction.
Effect: The University may not be adhering to compliance requirements around when to draw funds down from the government.
Repeat Finding: No.
Recommendation: We recommend management maintain proper recordkeeping and follow policies and procedures that are in effect at the University.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 017 – Cash Management
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Schools must establish and maintain financial records of Title IV transactions, and accounting and internal control systems for Title IV funds. Cash management includes the drawdown and maintenance of Title IV funds destined for student recipients. Certain standards are defined by regulation to ensure proper accountability for these public funds.
Condition: The University was unable to provide support for one of the eight cash drawdowns sampled during cash management testing.
Questioned costs: None.
Context: CLA notes one out of eight cash draws selected, the University was unable to substantiate related support such as drawdown request and form of approval.
Cause: The University did not follow policies and procedures in place surrounding maintaining support and approval of transaction.
Effect: The University may not be adhering to compliance requirements around when to draw funds down from the government.
Repeat Finding: No.
Recommendation: We recommend management maintain proper recordkeeping and follow policies and procedures that are in effect at the University.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 018 – Enrollment Reporting to the National Student Loan Database System (NSLDS)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loan
Assistance Listing Number: 84.063; 84.268
Federal Award Identification Number and Year: P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147- 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per U.S. Department of Education (ED) regulations, all schools
participating (or approved to participate) in the Federal Student Aid programs must have an
arrangement to report student enrollment data to the NSLDS through a roster file.
The school is required to report enrollment status at both the school and program level. The school is
required to report changes in the student’s enrollment status, the effective date of the status and an
anticipated completion date. An academic program is defined as the combination of the school’s Office
of Postsecondary Education Identification (OPEID) number and the program’s Classification of
Instructional Program (CIP) code, credential level, and published program length. ED requires the
University to report changes in enrollment status and indicate the date that the changes occurred (34
CFR 685.309).
Changes in enrollment status must be reported within 30 days. However, if a roster file is expected
within 60 days, you may provide the date on that roster file. In addition, regulations require that an
institution make necessary corrections and return the records within 10 days for any roster files that
don’t pass the NSLDS enrollment reporting edits. ED requires the University to report changes in
enrollment status within 30 or 60 days that the University determined the changes occurred (34 CFR
682.610).
Condition: Certain students’ enrollment information was not reported accurately or timely to the
NSLDS.
Questioned costs: None.
Context: The below was noted during testing:
• 4 students out of a sample of 16 students had an enrollment effective date in the campus-level
and program-level records in the NSLDS that did not match what was reflected in the
University’s records.
• 1 student out of a sample of 16 students had an enrollment status in the campus-level and program-level records in the NSLDS that did not match what was reflected in the University’s records.
• 16 students out of a sample of 16 students tested were not reported to the campus-level record in the NSLDS in a timely manner.
• 16 students out of a sample of 16 students tested were not certified at a minimum every 60 days to the campus-level record in the NSLDS in a timely manner.
• 2 students out of a sample of 16 students tested had an enrollment status effective date in the campus-level of the NSLDS that did not match the program-level of the NSLDS.
Cause: Management's procedures to report accurate and timely information to the NSLDS were not operating effectively.
Effect: Inaccurate reporting to the NSLDS can impact when students enter repayment periods or affect their interest rates.
Repeat Finding: Yes, 2022-010 and 2022-012.
Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 018 – Enrollment Reporting to the National Student Loan Database System (NSLDS)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loan
Assistance Listing Number: 84.063; 84.268
Federal Award Identification Number and Year: P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147- 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Per U.S. Department of Education (ED) regulations, all schools
participating (or approved to participate) in the Federal Student Aid programs must have an
arrangement to report student enrollment data to the NSLDS through a roster file.
The school is required to report enrollment status at both the school and program level. The school is
required to report changes in the student’s enrollment status, the effective date of the status and an
anticipated completion date. An academic program is defined as the combination of the school’s Office
of Postsecondary Education Identification (OPEID) number and the program’s Classification of
Instructional Program (CIP) code, credential level, and published program length. ED requires the
University to report changes in enrollment status and indicate the date that the changes occurred (34
CFR 685.309).
Changes in enrollment status must be reported within 30 days. However, if a roster file is expected
within 60 days, you may provide the date on that roster file. In addition, regulations require that an
institution make necessary corrections and return the records within 10 days for any roster files that
don’t pass the NSLDS enrollment reporting edits. ED requires the University to report changes in
enrollment status within 30 or 60 days that the University determined the changes occurred (34 CFR
682.610).
Condition: Certain students’ enrollment information was not reported accurately or timely to the
NSLDS.
Questioned costs: None.
Context: The below was noted during testing:
• 4 students out of a sample of 16 students had an enrollment effective date in the campus-level
and program-level records in the NSLDS that did not match what was reflected in the
University’s records.
• 1 student out of a sample of 16 students had an enrollment status in the campus-level and program-level records in the NSLDS that did not match what was reflected in the University’s records.
• 16 students out of a sample of 16 students tested were not reported to the campus-level record in the NSLDS in a timely manner.
• 16 students out of a sample of 16 students tested were not certified at a minimum every 60 days to the campus-level record in the NSLDS in a timely manner.
• 2 students out of a sample of 16 students tested had an enrollment status effective date in the campus-level of the NSLDS that did not match the program-level of the NSLDS.
Cause: Management's procedures to report accurate and timely information to the NSLDS were not operating effectively.
Effect: Inaccurate reporting to the NSLDS can impact when students enter repayment periods or affect their interest rates.
Repeat Finding: Yes, 2022-010 and 2022-012.
Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 019 – Federal Perkins Loan Program Record Retention
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Perkins Loan Program
Assistance Listing Number: 84.038
Federal Award Identification Number and Year: N/A
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 674.19.(e), states an institution must retain promissory and master promissory notes (MPN), and repayment records for each Perkins Loan program loan made. The original promissory notes and repayment schedules must be kept until the loans are satisfied. An institution shall retain disbursement and electronic authentication and signature records for each loan made using an MPN for at least three years from the date the loan is canceled, repaid, or otherwise satisfied.
Condition: Certain loan MPNs were not retained for the three-year retention period.
Questioned costs: None.
Context: During our testing, 2 out of 5 open loans tested and 1 out of 40 of the loans assigned tested, the University was unable to locate the original promissory note and/or MPN.
Cause: The University does not have a review process in place to ensure the MPNs are kept for at least three years from the date the loan is cancelled, repaid, or otherwise satisfied.
Effect: Receivable balances are not supported by signed loan agreements.
Repeat Finding: No.
Recommendation: We recommend that the University keep MPNs for loans for the three-year retention period.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 020 – Direct Loan Reconciliation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Direct Student Loan
Assistance Listing Number: 84.268
Federal Award Identification Number and Year: P268K230147; P268K240147- 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.300(b)(5), states though a school decides the frequency and methods it will use for internal reconciliation, Direct Loan reconciliation must occur at least monthly and should occur before the required monthly reconciliation to the Direct Loan SAS. School's must maintain documented results of its monthly reconciliation to provide to auditors and reviewers at their request.
Condition: Direct loan reconciliations between the COD, G5 and student accounts did not have evidence of being reviewed.
Questioned costs: None.
Context: During our testing, 1 out of 3 direct loan reconciliations tested did not have evidence of being reviewed.
Cause: The University did not adhere to controls in place for all reconciliations.
Effect: The University is not complying with internal policy.
Repeat Finding: No.
Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 021 – Federal Perkins Loan Program Third-Party Servicer
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Perkins Loan Program
Assistance Listing Number: 84.038
Federal Award Identification Number and Year: N/A
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(a), an institution
may enter into a written contract with a third-party servicer for the administration of any aspect of the
institution's participation in any Title IV, HEA program only to the extent that the servicer's eligibility to
contract with the institution has not been limited, suspended, or terminated. When an institution uses a
third-party servicer for its Perkins Loan program, the institution must perform due diligence to ensure
that the third-party servicer is in compliance with the requirements for the functions the third-party
servicer is performing for the institution. Such due diligence could include obtaining and reviewing the
third-party servicer’s most recent Title IV compliance audit.
Condition: There is no oversight or review of the controls at the third-party servicer by the University.
Questioned costs: None.
Context: During our testing, we noted that the University does not have a procedure or control to review the annual compliance attestation report regarding the service provider performing Perkins administration services.
Cause: The University did not have a control in place to ensure review of the attestation requirements of their Perkins administrator.
Effect: University does not have a procedure or control to review the annual compliance attestation report regarding the service provider performing Perkins administration services. The third-party servicer could have compliance findings that could directly impact the University.
Repeat Finding: No.
Recommendation: We recommend reviewing procedures and requirements regarding Perkins third party service providers and ensure compliance with regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 022 – Federal Perkins Loan Program Reconciliation
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Perkins Loan Program
Assistance Listing Number: 84.038
Federal Award Identification Number and Year: N/A
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(a), an institution
may enter into a written contract with a third-party servicer for the administration of any aspect of the
institution's participation in any Title IV, HEA program only to the extent that the servicer's eligibility to
contract with the institution has not been limited, suspended, or terminated. When an institution uses a
third-party servicer for its Perkins Loan program, the institution must reconcile funds that are reported
by the third-party servicer to the University's accounting records.
Condition: The University did not reconcile the Perkins Loan Program funds that are recorded on the
University's accounting records to the third-party servicer's report. There was also no review of the process.
Questioned costs: None.
Context: During our testing, we noted that a control was not identified pertaining to reconciliation of Perkins loans from third party servicer report to the University's accounting records.
Cause: The University did not have a control in place to ensure the reconciliation of Perkins loans from third party servicer report to the University's accounting records.
Effect: The University accounting records did not reflect the current information.
Repeat Finding: No.
Recommendation: We recommend reviewing procedures around Perkins Loan Program funds and implementing reconciliations and review to the third-party servicer reports.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 023 – Fiscal Operations Report and Application to Participate (FISAP)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must
keep fiscal records to demonstrate its proper use of FSA funds. A school’s fiscal records must provide a
clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance
with federal requirements.
Condition: The University did not maintain proper support for the FISAP.
Questioned costs: None.
Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP.
Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP.
Effect: The University is not complying with regulations on maintaining audit trail documentation.
Repeat Finding: No.
Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 023 – Fiscal Operations Report and Application to Participate (FISAP)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must
keep fiscal records to demonstrate its proper use of FSA funds. A school’s fiscal records must provide a
clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance
with federal requirements.
Condition: The University did not maintain proper support for the FISAP.
Questioned costs: None.
Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP.
Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP.
Effect: The University is not complying with regulations on maintaining audit trail documentation.
Repeat Finding: No.
Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 023 – Fiscal Operations Report and Application to Participate (FISAP)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must
keep fiscal records to demonstrate its proper use of FSA funds. A school’s fiscal records must provide a
clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance
with federal requirements.
Condition: The University did not maintain proper support for the FISAP.
Questioned costs: None.
Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP.
Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP.
Effect: The University is not complying with regulations on maintaining audit trail documentation.
Repeat Finding: No.
Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 023 – Fiscal Operations Report and Application to Participate (FISAP)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must
keep fiscal records to demonstrate its proper use of FSA funds. A school’s fiscal records must provide a
clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance
with federal requirements.
Condition: The University did not maintain proper support for the FISAP.
Questioned costs: None.
Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP.
Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP.
Effect: The University is not complying with regulations on maintaining audit trail documentation.
Repeat Finding: No.
Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 023 – Fiscal Operations Report and Application to Participate (FISAP)
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.24, a school must
keep fiscal records to demonstrate its proper use of FSA funds. A school’s fiscal records must provide a
clear audit trail that shows that funds were received, managed, disbursed, and returned in accordance
with federal requirements.
Condition: The University did not maintain proper support for the FISAP.
Questioned costs: None.
Context: During our testing of the FISAP, the University could not provide documentation for the amounts reported on the FISAP.
Cause: The University could not provide any documentation supporting the amounts disclosed on the FISAP.
Effect: The University is not complying with regulations on maintaining audit trail documentation.
Repeat Finding: No.
Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 024 – 240 Day Escheatment
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that
an institution that attempts to disburse funds by check and the check is not cashed, the institution must
return the funds to the Department of Education no later than 240 days after the date it issued that check.
Condition: During our testing of refund checks, we noted student refunds of Title IV federal financial aid were outstanding more than 240 days.
Questioned costs: $96,158.
Context: During the testing of student refund checks, it was noted that 39 student refund checks were not returned to the Department of Education within the 240-day deadline.
Cause: The University did not have a process in place to return Title IV refund checks outstanding over 240 days.
Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 024 – 240 Day Escheatment
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that
an institution that attempts to disburse funds by check and the check is not cashed, the institution must
return the funds to the Department of Education no later than 240 days after the date it issued that check.
Condition: During our testing of refund checks, we noted student refunds of Title IV federal financial aid were outstanding more than 240 days.
Questioned costs: $96,158.
Context: During the testing of student refund checks, it was noted that 39 student refund checks were not returned to the Department of Education within the 240-day deadline.
Cause: The University did not have a process in place to return Title IV refund checks outstanding over 240 days.
Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 024 – 240 Day Escheatment
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that
an institution that attempts to disburse funds by check and the check is not cashed, the institution must
return the funds to the Department of Education no later than 240 days after the date it issued that check.
Condition: During our testing of refund checks, we noted student refunds of Title IV federal financial aid were outstanding more than 240 days.
Questioned costs: $96,158.
Context: During the testing of student refund checks, it was noted that 39 student refund checks were not returned to the Department of Education within the 240-day deadline.
Cause: The University did not have a process in place to return Title IV refund checks outstanding over 240 days.
Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 024 – 240 Day Escheatment
Federal Agency: U.S. Department of Education
Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program
Assistance Listing Number: 84.007; 84.063; 84.268; 84.033
Federal Award Identification Number and Year: P007A171583; P007A231583; P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147; P033A211583; P033A231583 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that
an institution that attempts to disburse funds by check and the check is not cashed, the institution must
return the funds to the Department of Education no later than 240 days after the date it issued that check.
Condition: During our testing of refund checks, we noted student refunds of Title IV federal financial aid were outstanding more than 240 days.
Questioned costs: $96,158.
Context: During the testing of student refund checks, it was noted that 39 student refund checks were not returned to the Department of Education within the 240-day deadline.
Cause: The University did not have a process in place to return Title IV refund checks outstanding over 240 days.
Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department of Education.
Repeat Finding: No.
Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 025 – Procurement Policy
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Uniform guidance requires auditees to follow procurement standards set forth. sections of the Uniform Guidance set forth five permissible procurement methods for non-Federal entities expending Federal financial assistance: (1) micro-purchases (§ 200.320(a)(1)); (2) small purchases (§ 200.320(a)(2)); (3) sealed bids (§ 200.320(b)(1)); (4) proposals (§ 200.320(b)(2)); and (5) noncompetitive procurement (§ 200.320(c)(1)-(5)).
Condition: The University's procurement policy does not currently match requirements of the Uniform Guidance.
Questioned costs: None.
Context: The University's procurement policy does not currently match requirements of the Uniform Guidance related to defining the required levels of procurement and when competitive bids are required.
Cause: The University did not have a process in place to ensure the procurement policy met Uniform Guidance.
Effect: The University is not in compliance with Uniform Guidance for procurement.
Repeat Finding: No.
Recommendation: We recommend the University review its procurement policy to insure it meets federal regulations.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 026 – Suspension and Debarment
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards.
Condition: The University did not maintain records obtained from applying suspension and debarment
procedures.
Questioned costs: None.
Context: The University did not maintain records obtained from applying suspension and debarment procedures. As such, 1 of 6 vendors tested did not have support around suspension and debarment.
Cause: The University did not maintain records obtained from applying suspension and debarment procedures.
Effect: The University is not in compliance with Uniform Guidance for suspension and debarment.
Repeat Finding: No.
Recommendation: We recommend the University review its policies relating to the retention of records to ensure support regarding the debarment status of venders is maintained.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 027 – Supporting Documentation
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 40 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 028 – Property and Equipment Management
Federal Agency: Various
Federal Program Name: Research and Development Cluster
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: Regardless of whether equipment is acquired in part or its entirety under the Federal award, the recipient or subrecipient must manage equipment. A physical inventory of the property must be conducted, and the results must be reconciled with the property records at least once every two years and a control system must be in place to ensure safeguards for preventing property loss, damage, or theft. Any loss, damage, or theft of equipment must be investigated. The recipient or subrecipient must notify the Federal agency or pass-through entity of any loss, damage, or
theft of equipment that will have an impact on the program. (2 CFR 200.313 (d) (2) and (3)).
Condition: The University did not have documentation of inventory of federal funding being completed every 2 years as well as documentation supporting the safeguard of assets.
Questioned costs: None.
Context: During testing of property and equipment it was noted that none of the eleven selection samples tested had been inventoried and no physical documentation supporting the property is appropriately safeguarded and maintained.
Cause: The University did not have controls in place that comply with the federal regulations around inventory taking and safeguard keeping.
Effect: The University is not in compliance with federal regulations around inventory taking and safeguard keeping.
Repeat Finding: No.
Recommendation: We recommend management implement procedures for physical inventory to be taken within a two year time frame as well as maintain evidence of assets possession such as photos of the property and equipment.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 029 – Supporting Documentation
Federal Agency: Department of Agriculture
Federal Program Name: Supplemental Nutritional Assistance Program (SNAP)
Assistance Listing Number: 10.561
Federal Award Identification Number and Year: 235KY414Q3903 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR part 200.403(g) states costs must meet criteria to be allowable under federal awards including be adequately documented.
Condition: Credit card statements and receipts for transactions in which credit cards were used were
not retained.
Questioned costs: None.
Context: During our testing, it was noted that 1 out of the 17 tested that the University did not maintain proper support for the expenditure.
Cause: The University did not maintain documentation to support the expenditure.
Effect: The University did not follow the policies and procedures in place to maintain supporting documentation for expenditures.
Repeat Finding: No.
Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation.
Views of responsible officials: There is no disagreement with the audit finding.
2023 – 030 – Annual and Quarterly Reporting
Federal Agency: Department of Education
Federal Program Name: Education Stabilization FundAssistance Listing Number: 84.425
Federal Award Identification Number and Year: P425J200025 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under Higher Education Emergency Relief Fund (HEERF) I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. Quarterly public reporting for institutional requires a new, separate form to be posted covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period due no
later than 10 days after the end of each calendar quarter.
HEERF III funds required the spending of funds in use of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants. Spending under these categories indicates whether an institution has spent funds under a required use of funds established under the ARP. If an institution indicates zero-dollar amount spending for either or both categories, examine earlier annual reports to determine the institution had spending at some point on these two funding categories consistent with ARP FAQ
Question 21.
Condition: Annual and quarterly reports were not adhering to compliance requirements.
Questioned costs: None.
Context: During our testing of annual report, it was noted that the University did not spend funds under the categories of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants.
During our testing of quarterly reports, 1 of the 2 reports tested was not posted on the University's website within 10 days of the end of the quarter and 2 of the 2 reports tested did not have supporting documentation of the dollar amounts reported in the report.
Cause: The University did not have the controls in place to ensure reporting requirements under the CARES Act 18004(e) and the CRRSAA 314(e) were being followed and met.
Effect: The University is not in compliance with the reporting requirements for HEERF funds specified by the Department of Education.
Repeat Finding: Yes, 2022-014.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements.
2023 – 030 – Annual and Quarterly Reporting
Federal Agency: Department of Education
Federal Program Name: Education Stabilization FundAssistance Listing Number: 84.425
Federal Award Identification Number and Year: P425J200025 - 2023
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The CARES Act 18004(e) and the CRRSAA 314(e) requires an institution receiving funds under Higher Education Emergency Relief Fund (HEERF) I and HEERF II to submit a report to the secretary, at such time in such a manner as the secretary may require. Quarterly public reporting for institutional requires a new, separate form to be posted covering aggregate amounts spent for HEERF I, HEERF II, and HEERF III funds each quarterly reporting period due no
later than 10 days after the end of each calendar quarter.
HEERF III funds required the spending of funds in use of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants. Spending under these categories indicates whether an institution has spent funds under a required use of funds established under the ARP. If an institution indicates zero-dollar amount spending for either or both categories, examine earlier annual reports to determine the institution had spending at some point on these two funding categories consistent with ARP FAQ
Question 21.
Condition: Annual and quarterly reports were not adhering to compliance requirements.
Questioned costs: None.
Context: During our testing of annual report, it was noted that the University did not spend funds under the categories of implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines and conducting direct outreach to financial aid applicants.
During our testing of quarterly reports, 1 of the 2 reports tested was not posted on the University's website within 10 days of the end of the quarter and 2 of the 2 reports tested did not have supporting documentation of the dollar amounts reported in the report.
Cause: The University did not have the controls in place to ensure reporting requirements under the CARES Act 18004(e) and the CRRSAA 314(e) were being followed and met.
Effect: The University is not in compliance with the reporting requirements for HEERF funds specified by the Department of Education.
Repeat Finding: Yes, 2022-014.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission
Federal Agency: Various
Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program
Assistance Listing Number: Various
Federal Award Identification Number and Year: Various
Award Period: July 1, 2022 – June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The University did not submit the single audit report package by the required time.
Questioned costs: None.
Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025.
Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline.
Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023.
Repeat Finding: Yes, 2022-019.
Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.