Audit 388087

Federal Program - Research and Development Cluster Assistance Listing Numbers - Various Federal Agency - All Research and Development Sponsor Award Number - Various Award Period - Various Criteria or Specific Requirement – Subrecipient Monitoring - Management is responsible for verifying that subrecipients expected to be audited as required by CFR part 200, subpart F, met this requirement. (2 CFR 200.332(g)) Condition - Management reported that subrecipient monitoring procedures as it relates to confirming subrecipients met audit requirements had not been completed during the year. Cause - Turnover of University personnel responsible for subrecipient monitoring. Questioned Costs - There were no questioned costs as a result of this finding. Effect - While management did follow established controls to determine whether subrecipients used the Federal awards for authorized purposes and complied with Federal statutes, regulations and the terms and conditions of the sub award, by not confirming whether subrecipients had received required audits, management may not become aware of subrecipients with audit findings. Context - Management reported that subrecipient monitoring procedures as it relates to confirming subrecipients met audit requirements had not been completed for all ten subrecipients during the year. Identification as a Repeat Finding - No. Recommendation - We recommend management bring subrecipient audit documentation current and complete training with responsible individuals to ensure future compliance.

Federal Program - Research and Development Cluster Assistance Listing Numbers - Various Federal Agency - All Research and Development Sponsor Award Number - Various Award Period - Various Criteria or Specific Requirement – Period of Performance – Costs must be incurred during the approved budget period. (2 CFR 200.403(h)) Condition - Management reported instances where costs not incurred during the approved budget period were charged to the grant. Cause - Turnover of University personnel responsible. Questioned Costs – We identified $498 in questioned costs, calculated per vendor invoice, as a result of our audit procedures performed surrounding period of performance. The grant programs and amounts improperly charged identified during testing were: • Assistance Listing Number: 16.838 o Award Number: 15PBJA-21-GG-04493-COAP; Linkage to Hope Project - $479 • Assistance Listing Number: 12.800 o Award Number: FA8650-20-F-5234; Direct Integrated/Computational/Testing and Onsite Research (DICTATOR) - $19 Effect – While the University has established controls to detect costs recorded that had been incurred outside of the approved period, by not fully following these control guidelines, costs that would be unallowable under 2 CFR 200.403(h) may be applied incorrectly. Context - Management reported instances where costs not incurred during the approved budget period had been recorded. From a sample of 5 grants (population of 44 grants), two grants had expenditures recorded to the grant for costs that had not been incurred within the approved budget period. This sample was not, and was not intended to be, a statistically valid sample. Identification as a Repeat Finding - No. Recommendation - We recommend management consult with the grantor to discuss whether the questioned costs should be refunded and complete training with responsible individuals to ensure future compliance.