2 CFR 200 › § 200.303

Findings Citing § 200.303

Internal controls.

Total Findings
100,114
Across all audits in database
Showing Page
926 of 2003
50 findings per page
About this section
Section 200.303 requires recipients and subrecipients of Federal awards to establish and maintain effective internal controls to ensure compliance with Federal laws and award conditions. This section affects organizations receiving Federal funding, mandating them to monitor compliance, address noncompliance promptly, and protect sensitive information.
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FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

FY End: 2023-06-30
Idaho State University
Compliance Requirement: I
2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an ent...

2023-004: Suspension Debarment Federal Agency: U.S. Federal Government Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University was not able to provide a verification check occurring before entering into contract with a vendor/subrecipient. Context: During our testing of 5 contracts out of a population of 14 vendors/subrecipients, we identified one vendor/subrecipient that the University could not provide a verification check prior to entering the contract. Questioned costs: None. Cause: Verification check did not occur before entering into contract with vendor/subrecipient. Effect: The University entered into contract with a vendor/subrecipient prior to performing a verification check. Repeat finding: No Recommendation: We recommend the University evaluate its procedures and implement an additional control to ensure verification checks are occurring prior to entering into contract with a vendor/subrecipient. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

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