2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-002. Finding: Inadequate Procedures for Ensuring Compliance with Earmarking Requirements for the Student Support Services Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.042 Program Expenditures: $1,011,855 Program Name: TRIO ? Student Support Services Award Number(s): P042A201635 Questioned Costs: None The Southern Illinois University (University) Carbondale campus did not have adequate procedures in place to ensure the earmarking requirements for the Student Support Services program were met during the fiscal year. During our testing of earmarking requirements for TRIO Student Support Services at the University, we noted the program at the Carbondale campus served 160 students, of which 95 (59%) students met the criteria for being either low-income individuals who are first-generation college students or individuals with disabilities. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with TRIO earmarking requirements. The Student Support Services Program requires that, in addition to the eligibility criteria for individual students, not less than two-thirds of the program participants will be either low-income individuals who are first-generation college students or individuals with disabilities (34 CFR Section 646.11(a)(1)). Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal laws, statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure that all earmarking requirements are reviewed and monitored to ensure compliance. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials stated the failure to meet the two-thirds requirement was due to a decreasing pool of students who qualify as first-generation and low income. In addition, officials stated the student recruiting plan was insufficient to ensure that the earmarking requirement was met. Management indicated in the current year, both of these conditions were still present and contributed to the University not meeting the earmarking requirement. Without effective controls to review the participants and ensure compliance for TRIO Student Support Services, the University is at a greater risk of not meeting the minimum earmarking requirements, as well as increased likelihood of program reviews from oversight agencies. In addition, the University is at risk of being required to return funds to the Department of Education and/or becoming ineligible to administer the program. (Finding Code No. 2022-002, 2021-002, 2020-003, 2019-001, 2018-002) RECOMMENDATION We recommend the University establish processes and procedures, including plans for increasing participation in the program by targeted populations, to ensure it will meet the earmarking program requirements. We also recommend the University implement controls to identify likely disparities in expected and actual results throughout the year and take proactive corrective action as necessary. UNIVERSITY RESPONSE We agree and have implemented corrective actions. Ongoing changes at the university continue to impact the potential for enrollment growth of minority students, which directly impacts the success of the program. Realignment of support services has structured Trio programs in an area with other similar programs that serve students that meet the criteria of the program. This realignment of services is already producing positive results, and the Trio program currently meets earmarking requirements. The requirements will be documented in the upcoming Annual Performance Report once submitted to the US Department of Education for AY 2022-2023 (May 2023). We hope to sustain this progress as enrollment at the university continues to trend upward.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-003. Finding: Sliding Fee Discount Not Applied to All Eligible Patients Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.224, 93.527 Program Expenditures: $5,085,751 Program Name: Health Center Program Cluster Award Number(s): H8FCS41336, H80CS24098 Questioned Costs: None The Southern Illinois University (University) Springfield campus did not properly apply the sliding fee discount to all eligible patients. During our testing of patients treated during the year under audit, we noted 3 of 26 (12%) patients treated did not have the sliding fee discount applied to their charges. The sample was not a statistically valid sample. The 3 patients? charges were partially paid for by Medicare, however, the sliding fee discount should have been applied to the remaining Medicare coinsurance. Federal guidelines require health centers to prepare and apply a sliding fee discount schedule so amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay (42 CFR 51c.303(f)). The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University management stated it was unable to provide patients with the sliding fee discount subsequent to a Medicare claim posting due to a turnover in key Patient Billing Services (PBS) staff members and a failure to educate new staff members on Federally qualified health center (FQHC) billing policies, which differ from SIU-Medicine billing policies. Without effective controls to provide all eligible patients with the sliding fee discount, there is a risk a patient may be charged incorrectly for health center services provided. (Finding Code No. 2022-003) RECOMMENDATION We recommend the University establish processes and procedures to ensure sliding fee discounts are applied for all eligible patients. UNIVERSITY RESPONSE We agree. We did not provide the sliding fee discount to eligible patients after a Medicare claim posting. Now that we are aware of the weakness, we are committed and have developed a corrective action plan to address the matter.
2022-003. Finding: Sliding Fee Discount Not Applied to All Eligible Patients Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.224, 93.527 Program Expenditures: $5,085,751 Program Name: Health Center Program Cluster Award Number(s): H8FCS41336, H80CS24098 Questioned Costs: None The Southern Illinois University (University) Springfield campus did not properly apply the sliding fee discount to all eligible patients. During our testing of patients treated during the year under audit, we noted 3 of 26 (12%) patients treated did not have the sliding fee discount applied to their charges. The sample was not a statistically valid sample. The 3 patients? charges were partially paid for by Medicare, however, the sliding fee discount should have been applied to the remaining Medicare coinsurance. Federal guidelines require health centers to prepare and apply a sliding fee discount schedule so amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay (42 CFR 51c.303(f)). The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University management stated it was unable to provide patients with the sliding fee discount subsequent to a Medicare claim posting due to a turnover in key Patient Billing Services (PBS) staff members and a failure to educate new staff members on Federally qualified health center (FQHC) billing policies, which differ from SIU-Medicine billing policies. Without effective controls to provide all eligible patients with the sliding fee discount, there is a risk a patient may be charged incorrectly for health center services provided. (Finding Code No. 2022-003) RECOMMENDATION We recommend the University establish processes and procedures to ensure sliding fee discounts are applied for all eligible patients. UNIVERSITY RESPONSE We agree. We did not provide the sliding fee discount to eligible patients after a Medicare claim posting. Now that we are aware of the weakness, we are committed and have developed a corrective action plan to address the matter.
2022-003. Finding: Sliding Fee Discount Not Applied to All Eligible Patients Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.224, 93.527 Program Expenditures: $5,085,751 Program Name: Health Center Program Cluster Award Number(s): H8FCS41336, H80CS24098 Questioned Costs: None The Southern Illinois University (University) Springfield campus did not properly apply the sliding fee discount to all eligible patients. During our testing of patients treated during the year under audit, we noted 3 of 26 (12%) patients treated did not have the sliding fee discount applied to their charges. The sample was not a statistically valid sample. The 3 patients? charges were partially paid for by Medicare, however, the sliding fee discount should have been applied to the remaining Medicare coinsurance. Federal guidelines require health centers to prepare and apply a sliding fee discount schedule so amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay (42 CFR 51c.303(f)). The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University management stated it was unable to provide patients with the sliding fee discount subsequent to a Medicare claim posting due to a turnover in key Patient Billing Services (PBS) staff members and a failure to educate new staff members on Federally qualified health center (FQHC) billing policies, which differ from SIU-Medicine billing policies. Without effective controls to provide all eligible patients with the sliding fee discount, there is a risk a patient may be charged incorrectly for health center services provided. (Finding Code No. 2022-003) RECOMMENDATION We recommend the University establish processes and procedures to ensure sliding fee discounts are applied for all eligible patients. UNIVERSITY RESPONSE We agree. We did not provide the sliding fee discount to eligible patients after a Medicare claim posting. Now that we are aware of the weakness, we are committed and have developed a corrective action plan to address the matter.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-008. Finding: Procurement Requirements Not Followed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425F Program Expenditures: $16,705,064 Program Name: Education Stabilization Fund Award Number(s): P425F200234 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not follow procurement requirements for all purchases under the Higher Education Emergency Relief Fund (HEERF). During our testing of purchases made using institutional HEERF funds, we noted 1 out of 5 (20%) of transactions tested for procurement, purchased for $15,160, did not have documentation that procurement policies were followed. The sample was not a statistically valid sample. According to Uniform Guidance (2 CFR 200.320), the University must have and use documented procurement procedures, consistent with federal standards. Additionally, per Uniform Guidance (2 CFR 200.320), if small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources as determined appropriate by the University. The University?s procurement policy defines small purchases as those ranging from $10,001 to $99,000. Uniform Guidance (2 CFR 200.320) also allows for noncompetitive procurement, in which price or rate quotations are not required to be obtained from an adequate number of qualified sources, if certain circumstances apply, including the purchased item being available only from a single source. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure procurement policies are followed. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency?s activities. According to University officials, the department making the purchase does not typically receive funding subject to federal procurement requirements and therefore was unaware of the rules and regulations specific to purchases made with federal funds. Compliance with procurement policies helps ensure prudent use of federal funding. Failure to follow federal procurement regulations increases the likelihood of expenses being disallowed upon review by a federal agency and increases the risk of reduced funding in future years. (Finding Code No. 2022-008) RECOMMENDATION We recommend the University provide training to all departments with access to federal funding, specifically on the topic of procurement. UNIVERSITY RESPONSE We agree that procurement requirements were not followed for the identified purchases. Steps will be taken to reduce the risk of noncompliance going forward in instances where the procuring department may not regularly utilize grants funds for procurements.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-002. Finding: Inadequate Procedures for Ensuring Compliance with Earmarking Requirements for the Student Support Services Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.042 Program Expenditures: $1,011,855 Program Name: TRIO ? Student Support Services Award Number(s): P042A201635 Questioned Costs: None The Southern Illinois University (University) Carbondale campus did not have adequate procedures in place to ensure the earmarking requirements for the Student Support Services program were met during the fiscal year. During our testing of earmarking requirements for TRIO Student Support Services at the University, we noted the program at the Carbondale campus served 160 students, of which 95 (59%) students met the criteria for being either low-income individuals who are first-generation college students or individuals with disabilities. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with TRIO earmarking requirements. The Student Support Services Program requires that, in addition to the eligibility criteria for individual students, not less than two-thirds of the program participants will be either low-income individuals who are first-generation college students or individuals with disabilities (34 CFR Section 646.11(a)(1)). Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal laws, statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure that all earmarking requirements are reviewed and monitored to ensure compliance. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials stated the failure to meet the two-thirds requirement was due to a decreasing pool of students who qualify as first-generation and low income. In addition, officials stated the student recruiting plan was insufficient to ensure that the earmarking requirement was met. Management indicated in the current year, both of these conditions were still present and contributed to the University not meeting the earmarking requirement. Without effective controls to review the participants and ensure compliance for TRIO Student Support Services, the University is at a greater risk of not meeting the minimum earmarking requirements, as well as increased likelihood of program reviews from oversight agencies. In addition, the University is at risk of being required to return funds to the Department of Education and/or becoming ineligible to administer the program. (Finding Code No. 2022-002, 2021-002, 2020-003, 2019-001, 2018-002) RECOMMENDATION We recommend the University establish processes and procedures, including plans for increasing participation in the program by targeted populations, to ensure it will meet the earmarking program requirements. We also recommend the University implement controls to identify likely disparities in expected and actual results throughout the year and take proactive corrective action as necessary. UNIVERSITY RESPONSE We agree and have implemented corrective actions. Ongoing changes at the university continue to impact the potential for enrollment growth of minority students, which directly impacts the success of the program. Realignment of support services has structured Trio programs in an area with other similar programs that serve students that meet the criteria of the program. This realignment of services is already producing positive results, and the Trio program currently meets earmarking requirements. The requirements will be documented in the upcoming Annual Performance Report once submitted to the US Department of Education for AY 2022-2023 (May 2023). We hope to sustain this progress as enrollment at the university continues to trend upward.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-004. Finding: Insufficient Controls over Review and Approval of Cash Drawdowns Federal Agency: Various Assistance Listing Number: Various Program Expenditures: $16,320,119 Program Name: Research and Development Cluster Award Number(s): Various Questioned Costs: None Southern Illinois University (University) Carbondale campus did not have procedures in place to consistently review cash drawdowns for the Research and Development Cluster. During our testing of the University?s Research and Development Cluster cash drawdowns, we noted 18 out of 40 (45%) drawdowns totaling $1,090,049 had no evidence the drawdown had been reviewed. The sample was not a statistically valid sample. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include review of drawdowns and appropriate supporting documentation should be retained. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University officials indicated there was no formal process in place in place to review and approve drawdowns due to believing the informal process was adequate. The failure to review drawdown requests increases the likelihood of noncompliance with laws and regulations. (Finding Code No. 2022-004) RECOMMENDATION We recommend the University establish processes and procedures to ensure all cash drawdowns are reviewed, approved, and documentation of the review and approval is maintained. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not have a consistent procedure in place during the audit period. We have addressed the weakness by establishing segregation of duties in the performance of the drawdown procedure. Also, we have implemented measures to ensure approvals are now documented appropriately prior to processing drawdowns.
2022-003. Finding: Sliding Fee Discount Not Applied to All Eligible Patients Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.224, 93.527 Program Expenditures: $5,085,751 Program Name: Health Center Program Cluster Award Number(s): H8FCS41336, H80CS24098 Questioned Costs: None The Southern Illinois University (University) Springfield campus did not properly apply the sliding fee discount to all eligible patients. During our testing of patients treated during the year under audit, we noted 3 of 26 (12%) patients treated did not have the sliding fee discount applied to their charges. The sample was not a statistically valid sample. The 3 patients? charges were partially paid for by Medicare, however, the sliding fee discount should have been applied to the remaining Medicare coinsurance. Federal guidelines require health centers to prepare and apply a sliding fee discount schedule so amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay (42 CFR 51c.303(f)). The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University management stated it was unable to provide patients with the sliding fee discount subsequent to a Medicare claim posting due to a turnover in key Patient Billing Services (PBS) staff members and a failure to educate new staff members on Federally qualified health center (FQHC) billing policies, which differ from SIU-Medicine billing policies. Without effective controls to provide all eligible patients with the sliding fee discount, there is a risk a patient may be charged incorrectly for health center services provided. (Finding Code No. 2022-003) RECOMMENDATION We recommend the University establish processes and procedures to ensure sliding fee discounts are applied for all eligible patients. UNIVERSITY RESPONSE We agree. We did not provide the sliding fee discount to eligible patients after a Medicare claim posting. Now that we are aware of the weakness, we are committed and have developed a corrective action plan to address the matter.
2022-003. Finding: Sliding Fee Discount Not Applied to All Eligible Patients Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.224, 93.527 Program Expenditures: $5,085,751 Program Name: Health Center Program Cluster Award Number(s): H8FCS41336, H80CS24098 Questioned Costs: None The Southern Illinois University (University) Springfield campus did not properly apply the sliding fee discount to all eligible patients. During our testing of patients treated during the year under audit, we noted 3 of 26 (12%) patients treated did not have the sliding fee discount applied to their charges. The sample was not a statistically valid sample. The 3 patients? charges were partially paid for by Medicare, however, the sliding fee discount should have been applied to the remaining Medicare coinsurance. Federal guidelines require health centers to prepare and apply a sliding fee discount schedule so amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay (42 CFR 51c.303(f)). The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University management stated it was unable to provide patients with the sliding fee discount subsequent to a Medicare claim posting due to a turnover in key Patient Billing Services (PBS) staff members and a failure to educate new staff members on Federally qualified health center (FQHC) billing policies, which differ from SIU-Medicine billing policies. Without effective controls to provide all eligible patients with the sliding fee discount, there is a risk a patient may be charged incorrectly for health center services provided. (Finding Code No. 2022-003) RECOMMENDATION We recommend the University establish processes and procedures to ensure sliding fee discounts are applied for all eligible patients. UNIVERSITY RESPONSE We agree. We did not provide the sliding fee discount to eligible patients after a Medicare claim posting. Now that we are aware of the weakness, we are committed and have developed a corrective action plan to address the matter.
2022-003. Finding: Sliding Fee Discount Not Applied to All Eligible Patients Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.224, 93.527 Program Expenditures: $5,085,751 Program Name: Health Center Program Cluster Award Number(s): H8FCS41336, H80CS24098 Questioned Costs: None The Southern Illinois University (University) Springfield campus did not properly apply the sliding fee discount to all eligible patients. During our testing of patients treated during the year under audit, we noted 3 of 26 (12%) patients treated did not have the sliding fee discount applied to their charges. The sample was not a statistically valid sample. The 3 patients? charges were partially paid for by Medicare, however, the sliding fee discount should have been applied to the remaining Medicare coinsurance. Federal guidelines require health centers to prepare and apply a sliding fee discount schedule so amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay (42 CFR 51c.303(f)). The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. University management stated it was unable to provide patients with the sliding fee discount subsequent to a Medicare claim posting due to a turnover in key Patient Billing Services (PBS) staff members and a failure to educate new staff members on Federally qualified health center (FQHC) billing policies, which differ from SIU-Medicine billing policies. Without effective controls to provide all eligible patients with the sliding fee discount, there is a risk a patient may be charged incorrectly for health center services provided. (Finding Code No. 2022-003) RECOMMENDATION We recommend the University establish processes and procedures to ensure sliding fee discounts are applied for all eligible patients. UNIVERSITY RESPONSE We agree. We did not provide the sliding fee discount to eligible patients after a Medicare claim posting. Now that we are aware of the weakness, we are committed and have developed a corrective action plan to address the matter.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-006. Finding: Inaccurate Reporting of Student Verification Status Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $91,856,705 Program Name: Student Financial Assistance Cluster Award Number(s): P007A211285, P033A211285, P063P200115, P063P210115, P268K220115, P379T220115, N/A Questioned Costs: None The Southern Illinois University (University) Carbondale campus incorrectly reported the verification status for a student to the Department of Education through the Common Origination and Disbursement (COD) website. During our testing of students during the year under audit, we noted 1 of 40 students (2.5%) selected for verification was not correctly reported to the COD website. The sample was not a statistically valid sample. The student qualified for a verification waiver, which the University utilized. The student was reported with verification code ?V? indicating verification had been completed, although, the student should have been reported with verification code ?S? meaning ?Selected not verified?. The U.S. Department of Education published Dear Colleague Letter GEN-21-05 on July 13, 2021. According to the letter, institutions were not required to verify students selected under Verification Tracking Flag ?V1? as of the date of the letter. The letter instructed institutions to use Verification Status Code ?S-Selected not verified? for students selected under V1 who qualified for a verification waiver under the guidance within the letter. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. Management indicated the University did not have adequate review procedures in place to ensure all students were accurately reported. Without adequate controls over verification, the University may give false assurance over verification and has an increased likelihood of program review from oversight agencies. (Finding Code No. 2022-006) RECOMMENDATION We recommend the University establish processes and procedures to ensure student verification status is reported accurately to the Department of Education through the COD website. UNIVERSITY RESPONSE We agree and have implemented corrective actions. We did not correctly report the verification status for a student through the Common Origination and Disbursement website. We have implemented review procedures to ensure all students are reported accurately.
2022-007. Finding: Exit Counseling Not Completed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342 Program Expenditures: $83,176,764 Program Name: Student Financial Assistance Cluster Award Number(s): P033A191286, PO33A151286, P033A141286, P063P170116, P063P180116, P007A151286, P379T180116, P379T190116, N/A Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not complete exit counseling for all necessary students within the required time period. During our testing of students who received title IV aid at the University, we noted 2 out of 25 (8%) students who received Direct Loans, did not complete exit counseling timely after leaving the Edwardsville campus. The sample was not a statistically valid sample. The University has not implemented sufficient processes and controls over the past several years to ensure compliance with exit counseling requirements. The Edwardsville campus requires students to complete exit counseling when they leave the University after previously attending. During the year, two students attended the University, received direct loans, and withdrew during the semesters they attended, but had not completed exit counseling within 30 days of the withdraw date from the University. The exit interviews were never conducted. According to 34 CFR 685.304(b), a school must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases at least half-time study at the school. According to 34 CFR 682.604(a)(1), if a student borrower withdraws from school without the school's prior knowledge or fails to complete an exit counseling session as required, the school must, within 30 days after learning that the student borrower has withdrawn from school or failed to complete the exit counseling as required, ensure that exit counseling is provided through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower's last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure student exit counseling is completed appropriately. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. According to University officials, the students were improperly coded with an enrollment status of ?Eligible to Register?. Banner initiates exit counseling for students with enrollment codes that have a withdrawal indicator and Eligible to Register does not have that indicator. Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plan options. Exit counseling also discusses borrower rights and responsibilities. Updated student contact information will also be collected at the end of the exit counseling session. Failure to complete exit counseling may increase the likelihood of default on student loans and lack of student understanding of loan repayment options, rights and responsibilities. (Finding Code No. 2022-007, 2021-003, 2020-004, 2019-002, 2018-005, 2017- 004) RECOMMENDATION We recommend the University implement controls to identify all required exit counseling within the student financial aid department in addition to improving controls to identify exit counseling requirements within the information technology department. These controls should be monitored to ensure that all necessary students complete exit counseling within the required time frame. UNIVERSITY RESPONSE We agree and have implemented corrective actions. SIUE Student Financial Aid has reintroduced a Banner process which runs simultaneously with the current bi-monthly process, to notify students of exit counseling requirements as soon as possible. We will continue to work with the appropriate office for assistance on how to ensure the appropriate flag gets checked to ensure the proper results.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-005. Finding: Inadequate Procedures for Ensuring Retention of Eligibility Documentation for the Upward Bound Program Federal Agency: U.S. Department of Education Assistance Listing Number: 84.047M Program Expenditures: $1,990,376 Program Name: TRIO ? Upward Bound Award Number(s): P047M170568 - 21 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not have adequate procedures in place to ensure the required documentation was retained for all students who received stipends during the audit period. During our testing of students who received stipends during the year under audit, we noted for 6 of 40 students (15%) students who received stipends totaling $1,405, the University did not maintain appropriate records to determine the students were eligible for the stipend received. The sample was not a statistically valid sample. Additionally, we noted for 5 of 40 students (12.5%) who participated in Upward Bound, the University did not maintain appropriate records to determine the students were eligible to participate in the Upward Bound program. The 5 students for which documentation was not maintained for eligibility to participate in Upward Bound are also included in the 6 students for which documentation was not maintained for eligibility to receive stipends. According to federal regulations (34 CFR 645.42), an Upward Bound project may provide stipends for full-time participants who show evidence of satisfactory participation in activities of the project. Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include the retention of documentation supporting participant eligibility. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency's activities. According to University officials, the missing documentation relates to a grant that is no longer funded and those responsible for retaining the documentation are no longer with the University. Without adequate documentation to support eligibility, there is a risk a student may improperly receive stipends or improperly be allowed to participate in the program. The University is also at risk of reduced funding in future years, as well as increased likelihood of program reviews from oversight agencies. (Finding Code No. 2022-005) RECOMMENDATION We recommend the University establish processes and procedures to ensure documentation is retained and retrievable when the parties responsible for the documentation leave the University. UNIVERSITY RESPONSE We agree we did not have adequate procedures to ensure the required documents were retained for all students who received stipends during the period tested. We will implement adequate controls to ensure document retention, including in instances where responsible staff have departed the University.
2022-008. Finding: Procurement Requirements Not Followed Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425F Program Expenditures: $16,705,064 Program Name: Education Stabilization Fund Award Number(s): P425F200234 Questioned Costs: None The Southern Illinois University (University) Edwardsville campus did not follow procurement requirements for all purchases under the Higher Education Emergency Relief Fund (HEERF). During our testing of purchases made using institutional HEERF funds, we noted 1 out of 5 (20%) of transactions tested for procurement, purchased for $15,160, did not have documentation that procurement policies were followed. The sample was not a statistically valid sample. According to Uniform Guidance (2 CFR 200.320), the University must have and use documented procurement procedures, consistent with federal standards. Additionally, per Uniform Guidance (2 CFR 200.320), if small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources as determined appropriate by the University. The University?s procurement policy defines small purchases as those ranging from $10,001 to $99,000. Uniform Guidance (2 CFR 200.320) also allows for noncompetitive procurement, in which price or rate quotations are not required to be obtained from an adequate number of qualified sources, if certain circumstances apply, including the purchased item being available only from a single source. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure procurement policies are followed. The Fiscal Control and Internal Auditing Act (30 ILCS 10/3001) requires the establishment and maintenance of a system, or systems, of internal fiscal and administrative controls to safeguard funds against waste, loss, unauthorized use, and misappropriation. The State Records Act (5 ILCS 160/8) requires records to be made and preserved containing adequate and proper documentation of decisions of the agency designed to furnish information to protect the legal and financial rights of the State and of persons directly affected by the agency?s activities. According to University officials, the department making the purchase does not typically receive funding subject to federal procurement requirements and therefore was unaware of the rules and regulations specific to purchases made with federal funds. Compliance with procurement policies helps ensure prudent use of federal funding. Failure to follow federal procurement regulations increases the likelihood of expenses being disallowed upon review by a federal agency and increases the risk of reduced funding in future years. (Finding Code No. 2022-008) RECOMMENDATION We recommend the University provide training to all departments with access to federal funding, specifically on the topic of procurement. UNIVERSITY RESPONSE We agree that procurement requirements were not followed for the identified purchases. Steps will be taken to reduce the risk of noncompliance going forward in instances where the procuring department may not regularly utilize grants funds for procurements.