Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Student Financial Assistance Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): N. Enrollment Reporting ? The School is required to update students? statuses on the National Student Loans Data System (?NSLDS?) website if they graduate, withdraw or drop to less than half-time status during the fiscal year within 30 days of the date the School becomes aware of the change in enrollment status. Additionally, institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. As with any school/servicer arrangement for the administration of the Title IV programs, if the school uses a third party to meet the NSLDS enrollment reporting requirements it is the school that must ensure that enrollment information is submitted timely, accurately, and completely. According to the Federal Student Aid Handbook, schools are required to certify enrollment for all students who are included on their roster file scheduled at least every two months, and within 15 days of the date that NSLDS sends a roster file to the school or its third-party servicer. Any errors identified and returned by NSLDS in an Error/Acknowledgement file should be corrected and resubmitted within 10 days. Condition: The School failed to submit timely notification to the NSLDS website for a certain students who graduated or withdrew during the year. Additionally, the School?s fiscal year Error/Acknowledgement report, included multiple instances in which error records were not corrected within the required timeframe. Cause: Lack of administrative oversight with respect to enrollment reporting requirements. Effect: The School is not in compliance with enrollment reporting compliance requirements. Questioned Costs: None. Context: For 8 of 25 students selected for testing, the School failed to submit the student?s graduated or withdrawn status to NSLDS within the required timeframe. Additionally, error records identified in Error/Acknowledgment files were not corrected within the required timeframe, resulting in multiple errors during the 2022 fiscal year. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that all status changes are submitted to the NSLDS website within the required timeframe and error records are corrected and submitted timely.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: The National COVID-19 Resiliency Network: Mitigating the Impact of COVID-19 on Vulnerable Populations (ALN: 93.137) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting ? The School is required to comply with the requirements of Reporting associated with its federal awards. According to the Uniform Guidance, the School may be required to submit performance reports at least annually but not more frequently than quarterly. Additionally, if required based on the terms of the grant agreement, the School should submit financial reports that are complete, accurate, and prepared in accordance with the required accounting basis. Amounts reported should agree to accounting records that support the audited financial statements and the Schedule of Expenditures of Federal Awards. Condition: The School is not in compliance with certain requirements of reporting. A quarterly progress was not submitted in a timely manner. Cause: Lack of administrative oversight with respect to reporting compliance requirements. Effect: The School is not properly following its policies and procedures in place to ensure that compliance is maintained with respect to the Reporting compliance requirements and a progress report was not submitted timely. Questioned Costs: None. Context: For 1 of 1 quarterly progress reports selected for testing, the School did not submit the report within the required timeframe. Identification as a Repeat Finding: No similar finding was identified during the prior year. Recommendation: We recommend that the School properly follow its policies and procedures over the applicable reporting requirements to ensure that all required reporting requirements are met in accordance with federal regulations as well as the grant agreements.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Student Financial Assistance Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): N. Enrollment Reporting ? The School is required to update students? statuses on the National Student Loans Data System (?NSLDS?) website if they graduate, withdraw or drop to less than half-time status during the fiscal year within 30 days of the date the School becomes aware of the change in enrollment status. Additionally, institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. As with any school/servicer arrangement for the administration of the Title IV programs, if the school uses a third party to meet the NSLDS enrollment reporting requirements it is the school that must ensure that enrollment information is submitted timely, accurately, and completely. According to the Federal Student Aid Handbook, schools are required to certify enrollment for all students who are included on their roster file scheduled at least every two months, and within 15 days of the date that NSLDS sends a roster file to the school or its third-party servicer. Any errors identified and returned by NSLDS in an Error/Acknowledgement file should be corrected and resubmitted within 10 days. Condition: The School failed to submit timely notification to the NSLDS website for a certain students who graduated or withdrew during the year. Additionally, the School?s fiscal year Error/Acknowledgement report, included multiple instances in which error records were not corrected within the required timeframe. Cause: Lack of administrative oversight with respect to enrollment reporting requirements. Effect: The School is not in compliance with enrollment reporting compliance requirements. Questioned Costs: None. Context: For 8 of 25 students selected for testing, the School failed to submit the student?s graduated or withdrawn status to NSLDS within the required timeframe. Additionally, error records identified in Error/Acknowledgment files were not corrected within the required timeframe, resulting in multiple errors during the 2022 fiscal year. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that all status changes are submitted to the NSLDS website within the required timeframe and error records are corrected and submitted timely.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: The National COVID-19 Resiliency Network: Mitigating the Impact of COVID-19 on Vulnerable Populations (ALN: 93.137) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting ? The School is required to comply with the requirements of Reporting associated with its federal awards. According to the Uniform Guidance, the School may be required to submit performance reports at least annually but not more frequently than quarterly. Additionally, if required based on the terms of the grant agreement, the School should submit financial reports that are complete, accurate, and prepared in accordance with the required accounting basis. Amounts reported should agree to accounting records that support the audited financial statements and the Schedule of Expenditures of Federal Awards. Condition: The School is not in compliance with certain requirements of reporting. A quarterly progress was not submitted in a timely manner. Cause: Lack of administrative oversight with respect to reporting compliance requirements. Effect: The School is not properly following its policies and procedures in place to ensure that compliance is maintained with respect to the Reporting compliance requirements and a progress report was not submitted timely. Questioned Costs: None. Context: For 1 of 1 quarterly progress reports selected for testing, the School did not submit the report within the required timeframe. Identification as a Repeat Finding: No similar finding was identified during the prior year. Recommendation: We recommend that the School properly follow its policies and procedures over the applicable reporting requirements to ensure that all required reporting requirements are met in accordance with federal regulations as well as the grant agreements.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.
Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.