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Finding 19926 (2022-002)
Material Weakness 2022
Vigo County
IN
Questioned Costs Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.403
FINDING 2022-002 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: An effective internal control system was not in place at the County to ensure compliance with the requirements related to the grant agreement and the Act...
FINDING 2022-002 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: An effective internal control system was not in place at the County to ensure compliance with the requirements related to the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. The payment of the Deputy Court Clerk?s wages and benefits out of the Clerk?s Incentive Fund supplanted not supplemented the employee?s salary which is unallowable. Contractual payment did not match the amount stated in the contract. The County did not have an allowable cost policy. Contact Person Responsible for Corrective Action: James W. Bramble Contact Phone Number and Email Address: 812-462-3361 james.bramble@vigocounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal control procedures will be evaluated to determine needed changes to correct the above noted compliance requirements over Child Support. Changes will be made to the 2024 budget to correct the payroll related issue so the Clerk?s Incentive Fund. Contracts will be reviewed to ensure the contract amounts are current. The County will develop an allowable cost policy. Anticipated Completion Date: January 1, 2024
View Audit 23400 Questioned Costs: $1
Finding 19892 (2022-001)
Material Weakness 2022
Jay County School Corporation
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303
MATERIAL WEAKNESS 2022-001 Internal Control Over Program Compliance Recommendation: For future construction contracts financed by federal funds Jay School Corporation when required, should verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit fin...
MATERIAL WEAKNESS 2022-001 Internal Control Over Program Compliance Recommendation: For future construction contracts financed by federal funds Jay School Corporation when required, should verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will implement a process to ensure all eligible projects requiring prevailing wage rate requirements are properly monitored. Name(s) of the contact person(s) responsible for corrective action: Shannon Current, Business Manager Planned completion date for corrective action plan: March 2023
View Audit 18111
Finding 19624 (2022-007)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.328
Finding: The Employment Security Department did not have adequate internal controls over and did not comply with requirements to ensure it submitted complete and accurate quarterly performance reports for the Workforce Innovation and Opportunity grant. Questioned Costs: Assistance Listing # ...
Finding: The Employment Security Department did not have adequate internal controls over and did not comply with requirements to ensure it submitted complete and accurate quarterly performance reports for the Workforce Innovation and Opportunity grant. Questioned Costs: Assistance Listing # 17.258 17.259 17.278 Amount $0 Status: Corrective action in progress Corrective Action: In response to the finding, the Department is in the process of developing a comprehensive system and set of protocols to strengthen internal controls over the completion and submission of quarterly performance reports for the Workforce Innovation and Opportunity Act (WIOA) grant. The Department: ? Executed a Workforce Integrated Technology Replacement Project that focuses on improving case management and data management internal controls. The Department estimates the project will be completed by December 2024. ? Initiated and is in the process of a statewide implementation of the U.S. Department of Labor (DOL) Quarterly Report Analysis data integrity and data quality internal controls system. The Department will: ? Continue to execute the Data Element Validation policy update for the Participant Individual Record Layout (PIRL) report per DOL expectations. ? Continue to provide technical assistance, training, and one-on-one coaching for the local areas, which cover WIOA Title I and WIOA Title III, PIRL reporting, data management, validation, quality, and integrity systems and processes. The conditions noted in this finding were previously reported in findings 2021-007 and 2020-012. Completion Date: Estimated December 2024 Agency Contact: Jay Summers External Audit Manager PO Box 9046 Olympia, WA 98507-9046 (360) 529-6718 Joshua.Summers@esd.wa.gov
View Audit 23129
Finding 16717 (2022-002)
Significant Deficiency 2022
Henry County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Period of Performance § 200.1 § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Debra G. Walker Contact Phone Number: 765-529-2800 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: We have corrected and added the $47,363 to the expenditure report. Anticipated Comp...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Debra G. Walker Contact Phone Number: 765-529-2800 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: We have corrected and added the $47,363 to the expenditure report. Anticipated Completion Date: Corrected on the March 2023 expenditure report.
View Audit 21367
Finding 16716 (2022-001)
Material Weakness 2022
Henry County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Debra G. Walker Contact Phone Number: 765-529-2800 Views of Responsible Official: I concur with the finding Description of Corrective Action Plan: We are currently updating our Internal Control process. The Auditor and Chief Deputy w...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Debra G. Walker Contact Phone Number: 765-529-2800 Views of Responsible Official: I concur with the finding Description of Corrective Action Plan: We are currently updating our Internal Control process. The Auditor and Chief Deputy will check to make sure that the company is neither suspended or debarred or ineligible for participation in federal assistance programs prior to signing the contract or will include a clause in the applicable contract (or obtain a separate attestation) warranting that the vendor or contractor has not been suspended or debarred. Anticipated Completion Date: This process has been completed.
View Audit 21367
Finding 16696 (2022-001)
Material Weakness 2022
Cowan Community School Corporation
IN
Procurement, Suspension & Debarment School Nutrition Programs § 200.303
CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 FINDING 2022-001 Subject: Child Nutrition Cluster ? Procurement and Suspension and Debarment Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compl...
CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 FINDING 2022-001 Subject: Child Nutrition Cluster ? Procurement and Suspension and Debarment Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Child Nutrition Program and Procurement and Suspension and Debarment compliance requirements for purchases made outside of the purchasing cooperative. Context: During the audit period, the School Corporation had purchases between $10,000 and $150,000 from two vendors which fall under the small purchase method for federal and state procurement regulations and were charged to Fund 0800 ? School Lunch Fund. For one vendor selected for testing, documentation was not presented to verify the School Corporation had performed checks to assure the vendor was not suspended or debarred prior to entering into the transaction in order to satisfy the suspended and debarment requirements. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When a purchase is made at $10,000 or more using Federal Funds, the superintendent will require that any vendors selected are in compliance with the Procurement and Suspension and Debarment compliance requirement by completing one of the following quality checks with each vendor prior to purchase: a. Checking the federal System for Award Management (SAM) database at https://sam.gov/content/exclusions and maintain a screenshot of the search results. b. Collect a certification from the vendor directly c. Add a clause or condition to the covered transaction with the vendor Responsible Party and Timeline for Completion: The Superintendent and will be implemented and completed immediately with any purchase made that meets the above threshold.
View Audit 21319
Finding 16626 (2022-001)
Significant Deficiency 2022
Wake Forest University
NC
Questioned Costs Cash Management Eligibility § 200.303
Finding No. 2022-001: Allowability Corrective Action Planned The Uninsured Testing and Treatment Program ended as of March 31, 2022. As a result, Wake Forest has not implemented additional controls beyond the increased frequency at which we review accounts that are HRSA eligible and the increased ed...
Finding No. 2022-001: Allowability Corrective Action Planned The Uninsured Testing and Treatment Program ended as of March 31, 2022. As a result, Wake Forest has not implemented additional controls beyond the increased frequency at which we review accounts that are HRSA eligible and the increased education for our Financial Counseling Unit and Cash Control staff and leadership. In order to ensure compliance with future programs of this nature, Wake Forest will establish the controls necessary to review and monitor each account and ensure compliance is met with the program requirements. Each control will then be tested to ensure operating effectiveness.
View Audit 22102 Questioned Costs: $1
Finding 16544 (2022-001)
Material Weakness 2022
Bonner General Hospital, Inc.
ID
Material Weakness Reporting Internal Control / Segregation of Duties § 200.303
Finding 2022-001 Finding Summary: The Hospital excluded certain amounts from the amounts reported as "2021 actuals (Calendar Year)" patient care revenue within the Period 4 Department of Health and Human Services report submission process. Responsible Individuals: John Hennessy, CFO Corrective Acti...
Finding 2022-001 Finding Summary: The Hospital excluded certain amounts from the amounts reported as "2021 actuals (Calendar Year)" patient care revenue within the Period 4 Department of Health and Human Services report submission process. Responsible Individuals: John Hennessy, CFO Corrective Action Plan: The cause of the finding was due to management's review of the schedule did not identify that there was an adjustment to net patient revenue that was not incorporated within the 2021 actuals. Going forward, management will reconcile the internal generated financials used for quarterly reporting with the audited financials to ensure the schedule used includes all adjustments to net patient revenue. Anticipated Completion Date: September 28, 2023 Federal Agency Name: Department of Health and Human Services Program Name: COVJD-19 Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution CFDA #93.498
View Audit 20452
Finding 15893 (2022-001)
Material Weakness 2022
Home Share 092-Hd017
MN
Internal Control / Segregation of Duties Eligibility HUD Housing Programs § 200.303
March 27, 2023 HOME SHARE HUD PROJECT NO. 092-HD017 Corrective Action Plan Finding: 2022-001 ? Compliance and Controls over Compliance ? Eligibility Supportive Housing for Persons with Disabilities (Section 811), CFDA No. 14.181 Material Weakness & Noncompliance In 2022, Home Share did not have cont...
March 27, 2023 HOME SHARE HUD PROJECT NO. 092-HD017 Corrective Action Plan Finding: 2022-001 ? Compliance and Controls over Compliance ? Eligibility Supportive Housing for Persons with Disabilities (Section 811), CFDA No. 14.181 Material Weakness & Noncompliance In 2022, Home Share did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or approved by someone other than the individual making the initial determination or annual recertification. Actions Taken or Planned: Management agrees with this finding. Beginning in January 2022, management has contracted out the eligibility determination process to a third-party contractor with significant experience in affordable housing and similar processes. Management is working with the contractor to include a second individual in this process so that there will be a review performed by someone other than the individual making the initial determination or annual recertification. Contact Persons: Ernest Johnson, Housing Associate Director Robert Pickering, Chief Financial Officer
View Audit 19545
Finding 15889 (2022-004)
Material Weakness 2022
Memorial Health and Subsidiaries
IL
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303
? Finding 2022-004 ? In October 2022, Management enhanced its maintained supporting documentation to provide evidence of review and approval of FEMA expenditures and financial reporting for future FEMA submissions. o Responsible Party: Amanda Zentefis
? Finding 2022-004 ? In October 2022, Management enhanced its maintained supporting documentation to provide evidence of review and approval of FEMA expenditures and financial reporting for future FEMA submissions. o Responsible Party: Amanda Zentefis
View Audit 19521
Finding 15888 (2022-005)
Material Weakness 2022
Memorial Health and Subsidiaries
IL
Reporting Matching / Level of Effort / Earmarking § 200.303
? Finding 2022-005 ? On or before September 30, 2023, Management will enhance its maintained documentation to support its lost revenue calculations by NPSR by payer to support amounts submitted on the HRSA PRF portal during fiscal year 2023. In addition, Management will review all HRSA PRF portal s...
? Finding 2022-005 ? On or before September 30, 2023, Management will enhance its maintained documentation to support its lost revenue calculations by NPSR by payer to support amounts submitted on the HRSA PRF portal during fiscal year 2023. In addition, Management will review all HRSA PRF portal submissions of lost revenues covering its fiscal year 2023 and ensure evidence of review and approval of the submissions are present to evidence the presence of adherence to its internal controls. o Responsible Party: Amanda Zentefis
View Audit 19521
Finding 15884 (2022-003)
Significant Deficiency 2022
Memorial Health and Subsidiaries
IL
Subrecipient Monitoring Reporting § 200.303
? Finding 2022-003 ? On or before September 30, 2023, Management will re-review its subrecipient monitoring policy and ensure it has fully complied during its fiscal year 2023. o Responsible Party: Peggy Wisher
? Finding 2022-003 ? On or before September 30, 2023, Management will re-review its subrecipient monitoring policy and ensure it has fully complied during its fiscal year 2023. o Responsible Party: Peggy Wisher
View Audit 19521
Finding 15883 (2022-002)
Material Weakness 2022
Memorial Health and Subsidiaries
IL
Questioned Costs Reporting Allowable Costs / Cost Principles § 200.303
? Finding 2022-002 ? On or before September 30, 2023, Management will review all time & effort reporting covering its fiscal year 2023 and implement updates to its certification reporting to ensure calculations are accurately derived and verified through independent review for 100% of each employee?...
? Finding 2022-002 ? On or before September 30, 2023, Management will review all time & effort reporting covering its fiscal year 2023 and implement updates to its certification reporting to ensure calculations are accurately derived and verified through independent review for 100% of each employee?s time and effort and ensure amounts charged to the grant in fiscal year 2023 are supported by these certified records. o Responsible Party: Peggy Wisher
View Audit 19521 Questioned Costs: $1
Finding 15882 (2022-001)
Material Weakness 2022
Memorial Health and Subsidiaries
IL
Questioned Costs Subrecipient Monitoring Reporting § 200.303
? Finding 2022-001 ? In June 2023, Management re-educated itself on the terms & conditions of the Hospital Rate Agreement and has adjusted its subaward calculation forms to ensure direct costs included in the base is limited to $25,000 per subaward per grant year for purposes of calculating indirect...
? Finding 2022-001 ? In June 2023, Management re-educated itself on the terms & conditions of the Hospital Rate Agreement and has adjusted its subaward calculation forms to ensure direct costs included in the base is limited to $25,000 per subaward per grant year for purposes of calculating indirect costs. On or before September 30, 2023, Management will review all indirect cost rate calculations covering its fiscal year 2023 and ensure the correct indirect cost rate used was based on the applicable Hospital Rate Agreement. In addition, effective June 2023, Management has changed its process to ensure updates to the indirect cost rate used is applied in the month the updated Hospital Rate Agreement is received from the Federal agency, and no later. o Responsible Party: Peggy Wisher
View Audit 19521 Questioned Costs: $1
Finding 15866 (2022-003)
Significant Deficiency 2022
Walhalla Community Hospital Association
ND
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Debra F...
Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Debra Fraser, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program?s reserve fund is completed with formal documentation noting the review. Anticipate Completion Date: 3/27/2023
View Audit 18909
Finding 15706 (2022-003)
Material Weakness 2022
New Castle County, Delaware
DE
Subrecipient Monitoring Material Weakness Period of Performance § 200.303
2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: The County should enhance its procedures and internal controls regarding preparation of the Project and Expenditure Reports to ensure that information reported is accurate and agrees to support...
2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: The County should enhance its procedures and internal controls regarding preparation of the Project and Expenditure Reports to ensure that information reported is accurate and agrees to supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: : New Castle County self-reported the variances in expenditures and obligations due to accruals of costs to previously reported quarters. Such variances can be common with just-in-time reporting. Regarding the omitted projects, the Reporting Portal has undergone several updates throughout the period of performance. These updates contributed to confusion in required data for projects. The omitted projects were included in the subsequent reports after the data points were known and tracked. Regarding the reporting of project obligations, Treasury?s definition of obligation is very broad and FAQ 13.17 allows the recipient to use its discretion to determine when an obligation is incurred. Such discretion calls for the interpretation of several source documents. In each report total obligations were not less than total expenditures nor did total obligations exceed available funding. Name(s) of the contact person(s) responsible for corrective action: Benjamin Morris-Levenson Planned completion date for corrective action plan: June 30, 2023
View Audit 18840
Finding 15704 (2022-004)
Material Weakness 2022
New Castle County, Delaware
DE
Subrecipient Monitoring Material Weakness Reporting § 200.303
2022-004 Community Development Block Grant/Entitlement Grants ? Assistance Listing No. 14.218 Recommendation: We recommend that the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ...
2022-004 Community Development Block Grant/Entitlement Grants ? Assistance Listing No. 14.218 Recommendation: We recommend that the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department of Community Services is developing the following internal controls to ensure that FFATA reporting requirements are met. A system has been created to ensure all required sub-awards are reported accurately and timely in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The following actions have been taken to ensure future compliance FFATA reporting requirements: ? DCS Fiscal Staff is creating an account within the FSRS system on March 27, 2023 ? DCS Grant Management Staff visited the FSRS site to research the data needed to report ? DCS Grant Management Staff created a document outlining the subaward entity information needed. Any entities receiving a sub-award of $30,000 or more will have this document attached to their Funding Award Letter. The FFTA Forms must be completed by the entity (signed by their Fiscal Officer) and returned to DCS Grant Management staff within 10 business days. A contract will not be issued until the completed FFTA Form is received. ? When the entity returns the completed FFATA Reporting Form to the DSC Grants Department, staff will forward a copy to DCS?s Fiscal Department. DCS?s Fiscal staff will enter the information into the FSRS. A contract will then be sent to the entity. ? DCS Grants Management and Fiscal Staff will be provided the FFATA/FSTS guidance and educated on the new process DCS has established for FFATA Reporting. ? DCS will have until the end of the month, plus one additional month after an award or sub-award is made to enter the information into FSRS system. The DCS issued agency award letter is the point of reference. Name(s) of the contact person(s) responsible for corrective action: Carrie Casey Planned completion date for corrective action plan: June 30, 2023
View Audit 18840
Finding 15685 (2022-003)
Significant Deficiency 2022
Oklahoma State University
OK
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
SHIP COVID Testing and Mitigation: Assistance Listing No. 93.155 Recommendation: We recommend that the University review and update current procedures to ensure the program reporting requirements are completed timely and to ensure review of reports are documented. Explanation of disagreement with au...
SHIP COVID Testing and Mitigation: Assistance Listing No. 93.155 Recommendation: We recommend that the University review and update current procedures to ensure the program reporting requirements are completed timely and to ensure review of reports are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management agrees with the finding and has already implemented a corrective plan. This delay was caused by communication and workflow breakdown resulting from structural change, a change in the mechanism type from previous years, and key staff passing away at a time when the reporting information would be required. With a new award management system implemented, subawards and fully executed subawards are provided in the Cayuse workflow between offices within CHS and to Stillwater via a Cayuse event. Name(s) of the contact person(s) responsible for corrective action: Michael Sauer, Director of Grants, Contracts & Post Award Administration, OSU-CHS Planned completion date for corrective action plan: Spring 2023
View Audit 18279
Finding 15679 (2022-002)
Significant Deficiency 2022
Oklahoma State University
OK
Matching / Level of Effort / Earmarking Reporting § 200.303
Education Stabilization Fund: COVID-19 HEERF Student Portion ? Assistance Listing No. 84.425E Recommendation: We recommend that the University review and update current procedures to ensure HEERF program student reporting requirements are completed timely. Explanation of disagreement with audit find...
Education Stabilization Fund: COVID-19 HEERF Student Portion ? Assistance Listing No. 84.425E Recommendation: We recommend that the University review and update current procedures to ensure HEERF program student reporting requirements are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management agrees with the finding and has developed a plan to correct the finding. The Quarterly HEERF student public disclosure report has been added to the OSFA Compliance Calendar. Management confirms that all other HEERF quarterly and annual reports have been submitted in a timely manner, both before and after the report which was submitted late. Name(s) of the contact person(s) responsible for corrective action: Chad Blew, Director of Scholarships and Financial Aid Planned completion date for corrective action plan: February 2023
View Audit 18279
Finding 14471 (2022-002)
Material Weakness 2022
Huntington County Community School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Edette Eckert Contact Phone Number: 260-356-8312 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Data collections will be reviewed by someone in the business department other than the ...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Edette Eckert Contact Phone Number: 260-356-8312 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Data collections will be reviewed by someone in the business department other than the preparer prior to submitting the report and a hard copy of the report will be printed and approved by the Superintendent or someone other than the submitter. Anticipated Completion Date: April 2023
View Audit 17216
Finding 14430 (2022-006)
Material Weakness 2022
Saint Louis University
MO
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303
Two transaction level controls will be implemented. A review of the IDX payer class grouping will be performed to validate the allocation of the report used to enter the key line items and a separate review will be performed on the line-item data in the portal compared to the reports. These controls...
Two transaction level controls will be implemented. A review of the IDX payer class grouping will be performed to validate the allocation of the report used to enter the key line items and a separate review will be performed on the line-item data in the portal compared to the reports. These controls will address each financial line item in the portal; regardless of whether it contributes to the portal financial calculation. Tammy Burton, Associate Dean of School of Medicine, is responsible for addressing the above items by March 31, 2023.
View Audit 17372
Finding 14423 (2022-012)
Material Weakness 2022
Saint Louis University
MO
Subrecipient Monitoring Reporting § 200.303
During fiscal year 2022, the University recognized that its FFATA process did not have adequate internal controls in place and reorganized its operations to provide strong controls and management review. As of July 1, 2022, FFATA reporting was moved into the team responsible for issuing subawards an...
During fiscal year 2022, the University recognized that its FFATA process did not have adequate internal controls in place and reorganized its operations to provide strong controls and management review. As of July 1, 2022, FFATA reporting was moved into the team responsible for issuing subawards and new processes were implemented to ensure that FFATA reports processed with the outbound subawards. Examples of these new processes include, but are not limited to: (1) designating one team to process subawards in accordance with a uniform set of guidelines to ensure that the elements required for FFATA reporting in fsrs.gov are including in the subaward document(s) and to ensure that the responsible party for submitting FFATA reports is always aware of all outgoing subaward actions that may need to be reported and (2) the development and management of a subaward tracker identifying each subaward action issued by the University that includes, among other data elements, the FFATA status of each of those subaward actions (e.g. is the prime award subject to FFATA, has the reporting threshold been met for that subaward or subaward action, date of full execution of the subaward action, due date for submitting the report in fsrs.gov, and the date the report was submitted in fsrs.gov). Management will further review this process alongside the finding and ensure that current policies and procedures reflect best practices. The University will also process the 2 additional FFATA reports for One Heart Many Hands as soon as the organization?s registration is approved and their Unique Entity Identified (UEI) has been issued by the System for Award Management (SAM). Alexis Bruce-Staudt, Assistant Vice President for Research Administration and Operations, is responsible for the above remediation items being addressed by June 30, 2023.
View Audit 17372
Finding 14422 (2022-011)
Material Weakness 2022
Saint Louis University
MO
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
The Office of Vice President of Research and the Controller?s Office will collaborate to ensure effort verification reports are returned no later than 30 calendar days after they have been distributed, including escalating noncompliance to appropriate University leadership. These improvements are ex...
The Office of Vice President of Research and the Controller?s Office will collaborate to ensure effort verification reports are returned no later than 30 calendar days after they have been distributed, including escalating noncompliance to appropriate University leadership. These improvements are expected to be completed by December 2023. Tara Thomason, Controller and Assistance Vice President, is responsible for addressing the above items by December 2023.
View Audit 17372 Questioned Costs: $1
Finding 14418 (2022-005)
Material Weakness 2022
Saint Louis University
MO
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The Controller?s office will collaborate with the necessary teams across the University to ensure the required reports are reviewed by someone other than the preparer to ensure completeness and accuracy prior to being submitted to the U.S. Department of Education. This is expected to be completed by...
The Controller?s office will collaborate with the necessary teams across the University to ensure the required reports are reviewed by someone other than the preparer to ensure completeness and accuracy prior to being submitted to the U.S. Department of Education. This is expected to be completed by December 2023. Tara Thomason, Controller and Assistance Vice President, is responsible for addressing the above items by December 2023.
View Audit 17372
Finding 13201 (2022-004)
Material Weakness 2022
Saint Louis University
MO
Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.403
The Office of Vice President of Research and the Controller?s Office worked with the University?s Workday Finance team to configure its accounting system with an automated control that prevents general (nonpayroll) expenditures from being charged to the grant after the period of performance end date...
The Office of Vice President of Research and the Controller?s Office worked with the University?s Workday Finance team to configure its accounting system with an automated control that prevents general (nonpayroll) expenditures from being charged to the grant after the period of performance end date, one root cause of cost transfers. In addition, for payroll expenditures, the above teams updated grant labor costing allocations in its accounting system to contain an end date that coincides with the period of performance end date which restricts labor costs from being charged after the period of performance. The post award specialists will begin reviewing the labor costing allocations on a periodic basis. Also implemented in fiscal year 2023, before each payroll is processed by the Director of Payroll within the accounting system, grants that have ended are identified by the Assistant Controller and Director of Sponsored Program Accounting and the payroll expenditures are removed from the feed and not charged to the grant. The University has also hired individuals whose sole responsibility is to review general (non-payroll) expenditures charged to grants. Further, the University?s post award specialists are continually trained on the importance of allowed and unallowed expenditures and are now reviewing grant level budget versus actual reporting on a periodic basis to identify noncompliance. Tara Thomason, Controller and Assistance Vice President, is responsible for addressing the above items by December 2023.
View Audit 17372 Questioned Costs: $1
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