Federal Agency: U.S. Department of Agriculture and U.S. Department of Health and Human Services Federal Program Name: Research and Development Assistance Listing Number: 10.215 and 93.433 Federal Award Identification Number and Year: 90RTEM0009 - 2025, 20213864034724 - 2025, 90RTST0002 - 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Federal Government requires that when the reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper (2 CFR section 200.305(b)(3)). Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University did not make payments to subrecipients within 30 days after receipt of invoices. Questioned costs: None. Context: During our testing we identified 4 out of 14 subrecipient payments that did not process payment requests from the subrecipients timely. Cause: The University did not have an effective control in place to ensure subrecipient payments were paid timely. Effect: Subrecipients on federal awards do not receive timely payment for federal contract work. Repeat Finding: Yes, 2024-001 Recommendation: We recommend the University review and update policies and procedures to allow for more timely payment to subrecipients for work the University contracts them to perform. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.379 Federal Award Identification Number and Year: P379T250352 - 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 686.11(a)(5), states that if the student is beyond the first year of a program of undergraduate education as determined by the institution, a cumulative undergraduate GPA of at least 3.25 on a 4.0 scale, or the numeric equivalent, through the most-recently completed payment period, is a requirement to be eligible to receive a TEACH Grant. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University awarded the TEACH Grant to a student who did not meet the GPA requirement. Questioned costs: None. Context: During our testing of eligibility, we identified one student that was only maintaining a 2.75 GPA even though the federal requirements states the student should be maintaining at least a 3.25 GPA to be eligible for the TEACH Grant funds. Cause: The University did not thoroughly review federal regulations for eligibility requirements prior to awarding the student the TEACH Grant. Effect: Failure to follow eligibility requirements may result in noncompliance of federal regulations. Repeat Finding: No Recommendation: We recommend the University review and update current procedures to ensure that students meet eligibility requirements prior to receiving the TEACH Grant. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268 Federal Award Identification Number and Year: P063P240352- 2025, P268K250352 - 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.22(j)(1), states that an institution must return the amount of title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University did not return Title IV funds within 45-days. Questioned costs: None. Context: During our testing of 9 students’ Return of Title IV (R2T4) calculations, we identified 2 with refunds that were not returned within the 45-day requirement. Cause: The University has not implemented precise controls to ensure timely return of funds related to withdrawals. Effect: The University was not in compliance with the requirements to properly return refunds within the 45-day requirement. Repeat Finding: No Recommendation: We recommend the University review its current procedures for Title IV funds and implement additional procedures to ensure refunds are returned timely. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033, 84.379 Federal Award Identification Number and Year: P063P240352- 2025, P268K250352 - 2025, P007A243424 - 2025, P033A243424 – 2025, P379T250352 - 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. The Code of Federal Regulations, 34 CFR 685.309(b), states the school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University did not properly report student enrollment changes for students who received federal student aid to the National Student Loan Data System (NSLDS). Questioned costs: None. Context: During our testing of 60 students, we identified 7 students whose campus enrollment status change was not reported, 15 students whose program enrollment status change was not reported correctly, 2 students with incorrect effective dates reported for campus enrollment, 8 students with incorrect effective dates reported for program enrollment, and 26 students whose status changes were not reported timely. We also identified that for 3 of the selected students, the program-level enrollment does not show student participating in correct program per institutional records. Cause: The University didn't have effective controls in place to verify students' status in NSLDS matched the institutions records accurately or in a timely manner. Effect: The University was not in compliance with the requirements to properly report student enrollment data correctly. Incorrect dates submitted to NSLDS may be used to determine the grace period for the repayment and interest of outstanding Title IV student loans. Repeat Finding: Yes, 2024-006 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement additional procedures to ensure submissions are reported timely and accurately. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: U.S. Department of Agriculture, and U.S. Department of Education Federal Program Name: Research & Development, Agriculture Extension at 1890 Land-grant Institutions, and Higher Education Institutional Aid Assistance Listing Number: 10.205, 10.512, 84.031 Federal Award Identification Number and Year: NI241445XXXXG012 - 2025, NI221444XXXXG019 - 2025, NI211444XXXXG016 - 2025, P031B220009 - 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.318(i), the recipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University did not go through procurement procedures prior to entering into a contract with the vendor. Questioned costs: None. Context: During our testing of the Research & Development Cluster, we identified 1 out of 8 transactions that did not go through the proper procurement procedures. During our testing of the Higher Education Institutional Aid Program, we identified 1 out of 8 transactions that did not go through the proper procurement procedures. During our testing of the Extension Services at 1890 Colleges and Tuskegee University, West Virginia State College, and Central State University Program, we identified 3 out of 8 transactions that did not go through the proper procurement procedures. Cause: The University did not have an effective control in place to ensure that the purchases went through the procurement procedures. Effect: The University was not in compliance with the regulation to go through the procurement procedures prior to entering a contract. Repeat Finding: No Recommendation: We recommend that the University review policies and procedures for procurement to ensure that every applicable transaction is going through the proper procurement procedures. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Federal Government Federal Program Name: Research & Development, Agriculture Extension at 1890 Land-grant Institutions, and Higher Education Institutional Aid Assistance Listing Number: Multiple Federal Award Identification Number and Year: Multiple Award Period: July 1, 2024 to June 30, 2025 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Questioned costs: None. Context: During inquiries with management, the University had been unable to fill a staffing position to help implement correct action of tracking equipment purchased with Federal funds. Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat Finding: Yes, 2024-002 Recommendation: We recommend the University ensures that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.