FAC Explorer

Audit 7450

FY End
2023-06-03
Total Expended
$21.66M
Findings
2
Programs
59
Organization: Csu Fullerton Auxiliary Services Corporation (CA)
Year: 2023 Accepted: 2023-12-19
Auditor: Aldrich CPAS + Advisors LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5606 2023-001 Significant Deficiency - E
582048 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $2.92M - 0
59.037 Small Business Development Centers $2.60M Yes 0
93.859 Biomedical Research and Research Training $1.28M - 0
59.037 Covid-19 Small Business Development Centers $865,868 Yes 0
93.925 Scholarships for Health Professions Students From Disadvantaged Backgrounds $782,451 - 0
93.658 Foster Care_title IV-E $695,977 - 0
84.047 Trio_upward Bound $681,463 Yes 0
93.822 Health Careers Opportunity Program $602,088 - 0
93.103 Covid-19 Food and Drug Administration_research $558,616 - 0
84.044 Trio_talent Search $497,614 Yes 0
93.178 Nursing Workforce Diversity $477,613 - 0
93.732 Mental and Behavioral Health Education and Training Grants $469,268 - 0
93.866 Aging Research $454,953 - 0
47.070 Computer and Information Science and Engineering $450,407 - 0
84.335 Child Care Access Means Parents in School $304,103 - 0
84.042 Trio_student Support Services $268,715 Yes 1
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $235,862 - 0
47.074 Biological Sciences $232,400 - 0
84.217 Trio_mcnair Post-Baccalaureate Achievement $213,747 Yes 0
47.041 Engineering $203,912 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $148,752 - 0
47.049 Mathematical and Physical Sciences $146,122 - 0
84.299 Indian Education -- Special Programs for Indian Children $141,830 - 0
12.006 National Defense Education Program $134,499 - 0
59.043 Women's Business Ownership Assistance $120,848 - 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $115,196 - 0
12.431 Basic Scientific Research $106,362 - 0
94.006 Americorps $98,467 - 0
45.149 Promotion of the Humanities_division of Preservation and Access $96,835 - 0
10.223 Hispanic Serving Institutions Education Grants $91,048 - 0
93.855 Allergy, Immunology and Transplantation Research $87,267 - 0
47.079 Office of International Science and Engineering $82,470 - 0
93.279 Drug Abuse and Addiction Research Programs $57,261 - 0
15.810 National Cooperative Geologic Mapping Program $56,934 - 0
10.217 Higher Education - Institution Challenge Grants Program $55,465 - 0
84.229 Language Resource Centers $51,886 - 0
12.300 Basic and Applied Scientific Research $48,993 - 0
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies Program (esp) $47,021 - 0
47.050 Geosciences $42,187 - 0
84.367 Improving Teacher Quality State Grants $39,409 - 0
93.307 Minority Health and Health Disparities Research $39,193 - 0
93.124 Nurse Anesthetist Traineeships $38,982 - 0
99.U01 Fullerton Resilient Families Program $34,208 - 0
93.397 Cancer Centers Support Grants $31,804 - 0
99.RD Nss Multi-Carrier Broadband Waveforms (gnss-McBbw) Adaption and Board Signal Clean-Up Using Game Theoretic, Advanced $25,315 - 0
84.031 Higher Education_institutional Aid $22,212 - 0
20.215 Highway Training and Education $15,500 - 0
64.051 Specially Adapted Housing Assistive Technology Grant Program $13,114 - 0
11.417 Sea Grant Support $10,170 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $10,000 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $7,197 - 0
99.RD Computer Vision Enhanced Reflectance Analyzer (covera) $4,362 - 0
47.075 Social, Behavioral, and Economic Sciences $3,834 - 0
15.807 Earthquake Hazards Research Grants $3,197 - 0
47.076 Education and Human Resources $2,515 - 0
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $2,356 - 0
15.245 Plant Conservation and Restoration Management $1,956 - 0
84.141 Migrant Education_high School Equivalency Program $1,738 - 0
93.865 Child Health and Human Development Extramural Research $373 - 0

Contacts

Name Title Type
VQ5WK498QDC6 Charles D. Kissel Auditee
6572784100 Mercy Hansen Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: CSU Fullerton Auxiliary Services Corporation did not elect to use the 10% de minimus cost rate as covered in the Uniform Guidance 2.CFR.200.414 Indirect Costs. Negative amounts reflected in the schedule represent adjustments or credits resulting from the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: CSU Fullerton Auxiliary Services Corporation utilizes a negotiated indirect cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of CSU Fullerton Auxiliary Services Corporation and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Summary of Significant Accounting Policies Accounting Policies: CSU Fullerton Auxiliary Services Corporation did not elect to use the 10% de minimus cost rate as covered in the Uniform Guidance 2.CFR.200.414 Indirect Costs. Negative amounts reflected in the schedule represent adjustments or credits resulting from the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: CSU Fullerton Auxiliary Services Corporation utilizes a negotiated indirect cost rate. CSU Fullerton Auxiliary Services Corporation did not elect to use the 10% de minimus cost rate as covered in the Uniform Guidance 2.CFR.200.414 Indirect Costs. Negative amounts reflected in the schedule represent adjustments or credits resulting from the normal course of business to amounts reported as expenditures in prior years.

Finding Details

Finding 2023-001
Eligibility - Significant Deficiency in Internal Control over Compliance Agency: Department of Education Assistance Listing: 84.042, 84.044, 84.047, 84.217 Program: TRIO Cluster Criteria: ASC is required to have internal controls over eligibility of participants to ensure only qualified individuals benefit. Condition: Aldrich tested five students from the Student Support Services program out of a total of 169 participants. One student had not completed the application and interview process to verify eligibility prior to being placed on the participant roster. Cause: Internal controls were not in place to require a full application be reviewed by program staff prior to a student being added to the participant roster. Effect: Ineligible students may receive services. Recommendation: Management should require program staff to review and verify eligibility on all student applications prior to their admission to the program.
Finding 2023-001
Eligibility - Significant Deficiency in Internal Control over Compliance Agency: Department of Education Assistance Listing: 84.042, 84.044, 84.047, 84.217 Program: TRIO Cluster Criteria: ASC is required to have internal controls over eligibility of participants to ensure only qualified individuals benefit. Condition: Aldrich tested five students from the Student Support Services program out of a total of 169 participants. One student had not completed the application and interview process to verify eligibility prior to being placed on the participant roster. Cause: Internal controls were not in place to require a full application be reviewed by program staff prior to a student being added to the participant roster. Effect: Ineligible students may receive services. Recommendation: Management should require program staff to review and verify eligibility on all student applications prior to their admission to the program.