General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
General Controls. The following compliance areas were impacted: Activities Allowed or Unallowed Allowable Costs/Cost Principles Cash Management Equipment and Real Property Management Period of Performance Procurement and Suspension and Debarment Subrecipient Monitoring Special Tests and Provisions – Key Personnel Federal Program Title: Research and Development Cluster Federal Agency: Federal agencies that award Research and Development Cluster funds Assistance Listing Number: Multiple Pass-Through Agency: N/A Award Number: Multiple Award Period: Multiple Statistically Valid Sample: No and not intended to be a statistically valid sample Type of Finding: Significant Deficiency Questioned Costs: None Repeat Finding: No An institution must establish and maintain effective internal control over federal awards that provides reasonable assurance that the institution is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award (Title 2, Code of Federal Regulations (CFR), Section 200.303(a)). The University of Texas Medical Branch at Galveston (Medical Branch) did not appropriately maintain certain systems it uses to manage its federal research and development awards. The Medical Branch asserted that the maintenance was postponed as the institution was evaluating the most effective approach for implementing certain upgrades. Not ensuring that systems are updated and supported increases the risk of data loss or security breaches. After auditors brought the issue to the institution’s attention, the Medical Branch asserted that the appropriate maintenance was obtained. Recommendation: The Medical Branch should ensure that all systems used to manage federal awards are appropriately maintained and supported. Views of Responsible Officials: Management agrees with the auditor’s recommendation. Through analysis of the exceptions identified in the audit, the University implemented corrective action to reinstate maintenance and support.
Department of the Health and Human Services Federal Assistance Listing #93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: BHD, LLC calculated their indirect cost rate based on the total grant budget and claimed an equal amount of indirect costs per month instead of calculating the indirect cost rate per direct expenditures for each month. Cause: BHD, LLC did not have an internal control process in place to ensure the correct amounts of indirect costs were requested based on the direct costs for the same period. Effect: Without an effective internal control process in place, improper costs could be charged to the program. Questioned Costs: None reported. Context: A nonstatistical sample of 4 out of 12 indirect expenditures were selected for testing. Repeat Finding from Prior Years: No Recommendation: We recommend BHD, LLC enhance internal control procedures to ensure the indirect cost rate is applied against the monthly direct costs when requesting program reimbursements. Views of Responsible Officials: Historically, the indirect cost received by this grant has not been dependent of the direct expenditures. Based on verbal conversations with the HRSA grant project manager, requesting reimbursement for the indirect costs evenly over the year based on the budget submitted was acceptable. Therefore, the accounting treatment has been reflective of that.
Inability to provide sufficient supporting documentation of internal controls over certain compliance requirements related to the federal program. Criteria: According to Uniform Guidance (2 CFR § 200.303a), both recipients and subrecipients of federal funding are required to establish, document, and maintain effective internal controls over federal awards. Condition: The Organization lacks a consistent and timely system for documenting internal controls over certain compliance requirements of the federal program. Cause: The federal program was new to the Organization during the year and, as the subrecipient of the federal award, management and program staff relied on the pass-through entity's internal controls and monitoring over compliance. As a result, at the subrecipient level, the Organization failed to consistently document internal controls over certain compliance requirements. Effect: The Organization provided short-term financial assistance for rent to various clients in the year under audit. For multiple payments, the Organization was unable to provide documentation of its internal controls over compliance as it relates to the U.S. Department of Housing and Urban Development's rent reasonableness standard (24 CFR 982.507). Recommendation: We recommend that the Organization formally obtain and retain documentation of internal control procedures over compliance requirements for federal programs it administers. Specifically, the Organization should obtain and retain sufficient documentation to demonstrate compliance with the U.S. Department of Housing and Urban Development's rent reasonableness standard. Additionally, program staff should be trained on these procedures and a periodic internal review process should be implemented to confirm that documentation meets all Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the material weakness and related reommendation and will incorporate the aforementioned recommendation into the federal program internal control processes.
2024 – 002 Federal Agency: Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.063 and 84.268 Federal Award Identification Number and Year: P268K231902, P063P231902, grants were awarded within the 2022-23 and 2023-24 award years. Award Period: September 1, 2023, through August 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b) states that: 1) Schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. 2.) Schools must have some arrangements to report student program enrollment effective date and status to NSLDS. The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to ensure compliance with federal laws, regulations and program compliance requirements. Condition and Context: During our testing of NSLDS Enrollment Reporting, we noted that 1.) the incorrect enrollment effective date was reported to NSLDS for 2 out of the 40 students tested. 2.) the incorrect program enrollment effective date was reported to NSLDS for 1 out of the 40 students tested. Questioned Costs: N/A Cause: The College policies and procedures did not ensure that the enrollment effective dates were accurately reported to NSLDS. Effect: 1) The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. 2) The program enrollment effective date reported to NSLDS is used to determine the student’s 150%limit for direct loans as well as when grace period should begin. By not reporting the correct status, the calculation of the 150% would be incorrect and the grace period begin date would be incorrect. Repeat Finding: No. Recommendation: The College should evaluate their procedures and review policies surrounding reporting enrollment effective dates and program enrollment effective dates NSLDS. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
2024 – 002 Federal Agency: Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.063 and 84.268 Federal Award Identification Number and Year: P268K231902, P063P231902, grants were awarded within the 2022-23 and 2023-24 award years. Award Period: September 1, 2023, through August 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b) states that: 1) Schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. 2.) Schools must have some arrangements to report student program enrollment effective date and status to NSLDS. The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to ensure compliance with federal laws, regulations and program compliance requirements. Condition and Context: During our testing of NSLDS Enrollment Reporting, we noted that 1.) the incorrect enrollment effective date was reported to NSLDS for 2 out of the 40 students tested. 2.) the incorrect program enrollment effective date was reported to NSLDS for 1 out of the 40 students tested. Questioned Costs: N/A Cause: The College policies and procedures did not ensure that the enrollment effective dates were accurately reported to NSLDS. Effect: 1) The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. 2) The program enrollment effective date reported to NSLDS is used to determine the student’s 150%limit for direct loans as well as when grace period should begin. By not reporting the correct status, the calculation of the 150% would be incorrect and the grace period begin date would be incorrect. Repeat Finding: No. Recommendation: The College should evaluate their procedures and review policies surrounding reporting enrollment effective dates and program enrollment effective dates NSLDS. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
Finding 2024-001: Cash Management Federal Agency: U.S. Department of Education Federal Program: Federal Direct Student Loans (ALN 84.268) Award Year: September 1, 2023 to August 31, 2024Criteria or Specific Requirement Per 2 CFR 200.303, a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Per 34 CFR 685.300(b)(50), schools participating in the Direct Loan program are required to perform monthly Direct Loan reconciliations. Electronic Announcements DL-22-07 and GENERAL-22-86 explain that a school must reconcile the funds it received from G5 with actual disbursement records the school submitted to Common Origination and Disbursement (COD). Each month, COD sends the school a School Account Statement, which is the Department of Education’s (ED’s) official record of the school’s cash and disbursement records and identifies the difference between the net draws from G5 and the actual disbursement information reported to COD by the school. The school is required to account for any differences by reconciling ED’s records (School Account Statements) with the school’s financial and business records. Condition Found The reconciliation between ED’s records (School Account Statements) and the school’s financial and business records were prepared timely throughout the year; however, the differences identified in the reconciliation were not accounted for and no review or segregation of duties was documented as part of that process. Cause and Possible Asserted Effect The control to ensure that the reconciliation between the ED’s records and the school’s financial and business records was performed and reviewed by an individual separate than that who prepared it and that any differences identified were investigated was not operating effectively. As a result and based on the documentation provided, the monthly reconciliations were not reviewed by an individual separate than that who prepared them and any differences identified during the reconciliation process were not investigated. Questioned Costs None. Whether the Sample Was a Statistically Valid Sample The sample was not intended to be, and was not, a statistically valid sample. Identification of Whether the Audit Finding Was a Repeat Finding in the Immediately Prior Audit Not at repeat finding. Recommendation We recommend that the University strengthen controls over the management review process over the monthly reconciliations between the ED’s records and the school’s financial and business records to ensure there is a segregation of duties in the review and approval process, and any differences within management’s prescribed level of precision are investigated and documented.View of Responsible Officials The finding was primarily caused by an unforeseen staff shortage. This led to one person being the preparer and reviewer with no segregation of duties. Although the differences were identified, they were not documented on the reconciliation form. To resolve this finding, the Office of Financial Aid (OFA) has hired new employees and implemented a new process. The Financial Operations Team is now fully staffed with two senior accountants and one senior director. As part of our ongoing efforts to strengthen internal controls and ensure the integrity of our processes, we have implemented a segregation of duties framework. This approach will help us clearly define roles and responsibilities, ensuring that critical tasks are divided among different individuals. By doing so, we will meet compliance requirements, reduce errors, and promote accountability within our office. One senior accountant will prepare the monthly reconciliation by the 10th of the following month. The senior director will review the monthly reconciliation by the 15th of the following month. In the absence of the initial preparer/reviewer, the executive director of OFA will take on the reviewer role. We understand that proper documentation is crucial for clarity, tracking, and future troubleshooting. The differences/discrepancies that are identified in the reconciliation process will be accounted for through proper documentation on the reconciliation form, which will be reviewed/investigated by a second reviewer. The Financial Operations Team within the OFA will continue to create timely and accurate monthly Federal Direct Student Loan reconciliations that compare OPUS (Emory), General Ledger (Emory), Student Account Statement-SAS (U.S. Department of Education), and GS (U.S. Department of Education).
Finding 2024-001: Cash Management Federal Agency: U.S. Department of Education Federal Program: Federal Direct Student Loans (ALN 84.268) Award Year: September 1, 2023 to August 31, 2024Criteria or Specific Requirement Per 2 CFR 200.303, a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Per 34 CFR 685.300(b)(50), schools participating in the Direct Loan program are required to perform monthly Direct Loan reconciliations. Electronic Announcements DL-22-07 and GENERAL-22-86 explain that a school must reconcile the funds it received from G5 with actual disbursement records the school submitted to Common Origination and Disbursement (COD). Each month, COD sends the school a School Account Statement, which is the Department of Education’s (ED’s) official record of the school’s cash and disbursement records and identifies the difference between the net draws from G5 and the actual disbursement information reported to COD by the school. The school is required to account for any differences by reconciling ED’s records (School Account Statements) with the school’s financial and business records. Condition Found The reconciliation between ED’s records (School Account Statements) and the school’s financial and business records were prepared timely throughout the year; however, the differences identified in the reconciliation were not accounted for and no review or segregation of duties was documented as part of that process. Cause and Possible Asserted Effect The control to ensure that the reconciliation between the ED’s records and the school’s financial and business records was performed and reviewed by an individual separate than that who prepared it and that any differences identified were investigated was not operating effectively. As a result and based on the documentation provided, the monthly reconciliations were not reviewed by an individual separate than that who prepared them and any differences identified during the reconciliation process were not investigated. Questioned Costs None. Whether the Sample Was a Statistically Valid Sample The sample was not intended to be, and was not, a statistically valid sample. Identification of Whether the Audit Finding Was a Repeat Finding in the Immediately Prior Audit Not at repeat finding. Recommendation We recommend that the University strengthen controls over the management review process over the monthly reconciliations between the ED’s records and the school’s financial and business records to ensure there is a segregation of duties in the review and approval process, and any differences within management’s prescribed level of precision are investigated and documented.View of Responsible Officials The finding was primarily caused by an unforeseen staff shortage. This led to one person being the preparer and reviewer with no segregation of duties. Although the differences were identified, they were not documented on the reconciliation form. To resolve this finding, the Office of Financial Aid (OFA) has hired new employees and implemented a new process. The Financial Operations Team is now fully staffed with two senior accountants and one senior director. As part of our ongoing efforts to strengthen internal controls and ensure the integrity of our processes, we have implemented a segregation of duties framework. This approach will help us clearly define roles and responsibilities, ensuring that critical tasks are divided among different individuals. By doing so, we will meet compliance requirements, reduce errors, and promote accountability within our office. One senior accountant will prepare the monthly reconciliation by the 10th of the following month. The senior director will review the monthly reconciliation by the 15th of the following month. In the absence of the initial preparer/reviewer, the executive director of OFA will take on the reviewer role. We understand that proper documentation is crucial for clarity, tracking, and future troubleshooting. The differences/discrepancies that are identified in the reconciliation process will be accounted for through proper documentation on the reconciliation form, which will be reviewed/investigated by a second reviewer. The Financial Operations Team within the OFA will continue to create timely and accurate monthly Federal Direct Student Loan reconciliations that compare OPUS (Emory), General Ledger (Emory), Student Account Statement-SAS (U.S. Department of Education), and GS (U.S. Department of Education).
Approval of Allowable Costs (Significant Deficiency) Federal Award #’s: 10.553, 10.555 Child Nutrition Cluster Federal Award Years: Multiple Federal Agencies: US Department of Agriculture Passthrough Agency: Texas State Department of Agriculture Compliance Requirement: Allowable Costs Criteria: According to 2 CFR 200.303 (a) the recipient of federal awards must establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should align with the guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Review and approval controls designed to ensure accuracy and adequate segregation of duties are an essential component of effective internal controls over costs. Condition/Context: During our testing we noted 2 out of 9 nonpayroll costs tested, totaling $79,106, were not separately reviewed and approved by the Department Chair and/or Superintendent. The costs were accurate and supported by invoices. However, the review and approval of the costs by someone other than the person entering the payment was not supported. Cause: The Academy did not effectively implement existing procedures for the separate review and approval of costs. Effect: The absence of proper approval increases the risk of unauthorized or inappropriate expenses being paid, which could result in loss of federal grant funding. Recommendation: The Academy implements procedures to ensure the effective implementation of established controls. We recommend that the Academy reinforce the importance of the expense approval process through additional training for relevant staff and reiterate the importance of segregation of duties in this process.
Federal Agency: U.S. Department of Education Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recurring: No Compliance Requirement: Special tests and Provisions - Enrollment Program Information: Student Financial Aid Cluster (ALN 84.007, 84.003, 84.063, 84.268) Criteria: CFR section 685.309 and 690.83(b)(2) requires Colleges to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. 2 CFR Section 200.303 requires entities receiving Federal awards establish and maintain internal controls deigned to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures in place to ensure accurate reporting of enrollment status changes. Condition: Out of 40 students sampled from the College’s roster files, 3 out of 40 did not have updated enrollment statuses reported to NSLDS. Cause: The financial aid office does not have an effective system in place to ensure all official student status changes are reported accurately. Effect: Failure to report status changes timely is noncompliance with Federal regulation and could result in loss of future funding. Questioned Cost: None Recommendations: The College should implement monitoring procedures which will promptly notify the financial aid office of any student status changes. A system of monitoring procedures and/or controls will ensure the College is reporting any status changes accurately. The College should implement a review process to ensure all status changes are addressed by the financial aid office. View of Responsible Officials: The College’s management will address the matter identified as described in the corrective action plan.
Federal Agency: U.S. Department of Education Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recurring: No Compliance Requirement: Special tests and Provisions - Enrollment Program Information: Student Financial Aid Cluster (ALN 84.007, 84.003, 84.063, 84.268) Criteria: CFR section 685.309 and 690.83(b)(2) requires Colleges to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. 2 CFR Section 200.303 requires entities receiving Federal awards establish and maintain internal controls deigned to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures in place to ensure accurate reporting of enrollment status changes. Condition: Out of 40 students sampled from the College’s roster files, 3 out of 40 did not have updated enrollment statuses reported to NSLDS. Cause: The financial aid office does not have an effective system in place to ensure all official student status changes are reported accurately. Effect: Failure to report status changes timely is noncompliance with Federal regulation and could result in loss of future funding. Questioned Cost: None Recommendations: The College should implement monitoring procedures which will promptly notify the financial aid office of any student status changes. A system of monitoring procedures and/or controls will ensure the College is reporting any status changes accurately. The College should implement a review process to ensure all status changes are addressed by the financial aid office. View of Responsible Officials: The College’s management will address the matter identified as described in the corrective action plan.
Federal Agency: U.S. Department of Education Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recurring: No Compliance Requirement: Special tests and Provisions - Enrollment Program Information: Student Financial Aid Cluster (ALN 84.007, 84.003, 84.063, 84.268) Criteria: CFR section 685.309 and 690.83(b)(2) requires Colleges to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. 2 CFR Section 200.303 requires entities receiving Federal awards establish and maintain internal controls deigned to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures in place to ensure accurate reporting of enrollment status changes. Condition: Out of 40 students sampled from the College’s roster files, 3 out of 40 did not have updated enrollment statuses reported to NSLDS. Cause: The financial aid office does not have an effective system in place to ensure all official student status changes are reported accurately. Effect: Failure to report status changes timely is noncompliance with Federal regulation and could result in loss of future funding. Questioned Cost: None Recommendations: The College should implement monitoring procedures which will promptly notify the financial aid office of any student status changes. A system of monitoring procedures and/or controls will ensure the College is reporting any status changes accurately. The College should implement a review process to ensure all status changes are addressed by the financial aid office. View of Responsible Officials: The College’s management will address the matter identified as described in the corrective action plan.
Federal Agency: U.S. Department of Education Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recurring: No Compliance Requirement: Special tests and Provisions - Enrollment Program Information: Student Financial Aid Cluster (ALN 84.007, 84.003, 84.063, 84.268) Criteria: CFR section 685.309 and 690.83(b)(2) requires Colleges to notify the NSLDS within 30 days of a change in student status or include the change in status in a response to an enrollment reporting roster within 60 days of the student’s date of determination of withdrawal. 2 CFR Section 200.303 requires entities receiving Federal awards establish and maintain internal controls deigned to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures in place to ensure accurate reporting of enrollment status changes. Condition: Out of 40 students sampled from the College’s roster files, 3 out of 40 did not have updated enrollment statuses reported to NSLDS. Cause: The financial aid office does not have an effective system in place to ensure all official student status changes are reported accurately. Effect: Failure to report status changes timely is noncompliance with Federal regulation and could result in loss of future funding. Questioned Cost: None Recommendations: The College should implement monitoring procedures which will promptly notify the financial aid office of any student status changes. A system of monitoring procedures and/or controls will ensure the College is reporting any status changes accurately. The College should implement a review process to ensure all status changes are addressed by the financial aid office. View of Responsible Officials: The College’s management will address the matter identified as described in the corrective action plan.
PROGRAM DESCRIPTION Reference Number: 2024-004 Proper review of payroll charges to grant funds ALN 84.425U & 84.425W COVID-19 Education Stabilization Fund Pass through identifying number: 21528001245902 Award Year: 2023-2024 Federal Agency: U.S. Department of Education Passed through State Department of Education Criteria: Non-federal entities are required to establish and maintain effective internal controls over compliance in accordance with 2 CFR 200.303(a) and 2 CFR 200.430(g) which requires that compensation charged to federal awards must be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated, of which documentation must be incorporated into the official records of the entity. Condition Found: During our review of payroll charges that were funded through ESSER funds, it was noted that the District did not have adequate controls in place to monitor the payroll transactions charged to the program. Cause: Although the District implemented Skyward in the prior year, the District did not integrate the appropriate approvals into the system in a timely manner. In addition, turnover in the District Chief Financial Officer position caused difficulties in the District obtaining the proper approvals for journal entries. Effect: The District could fail to appropriately support expenditures charged to the program. Questioned Cost: $0 Recommendation: We recommend the District to implement appropriate approvals in the Skyward accounting system to provide for better oversight of transactions. Views of Responsible Officials: Management agrees with the findings. See corrective action plan beginning on page 114.
PROGRAM DESCRIPTION Reference Number: 2024-004 Proper review of payroll charges to grant funds ALN 84.425U & 84.425W COVID-19 Education Stabilization Fund Pass through identifying number: 21528001245902 Award Year: 2023-2024 Federal Agency: U.S. Department of Education Passed through State Department of Education Criteria: Non-federal entities are required to establish and maintain effective internal controls over compliance in accordance with 2 CFR 200.303(a) and 2 CFR 200.430(g) which requires that compensation charged to federal awards must be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated, of which documentation must be incorporated into the official records of the entity. Condition Found: During our review of payroll charges that were funded through ESSER funds, it was noted that the District did not have adequate controls in place to monitor the payroll transactions charged to the program. Cause: Although the District implemented Skyward in the prior year, the District did not integrate the appropriate approvals into the system in a timely manner. In addition, turnover in the District Chief Financial Officer position caused difficulties in the District obtaining the proper approvals for journal entries. Effect: The District could fail to appropriately support expenditures charged to the program. Questioned Cost: $0 Recommendation: We recommend the District to implement appropriate approvals in the Skyward accounting system to provide for better oversight of transactions. Views of Responsible Officials: Management agrees with the findings. See corrective action plan beginning on page 114.