Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
Finding 2024-002: Untimely Review of Subrecipient Single Audit Reports Federal Agency: The Corporation for National and Community Service U.S. Department of Agriculture (USDA) U.S. Department of Commerce (USDOC) U.S. Department of Defense (USDOD) U.S. Department of Education (USDE) U.S. Department of Energy (USDOE) U.S. Department of Health and Human Services (USDHHS) U.S. Department of Homeland Security (USDHS) U.S. Department of Housing and Urban Development (USHUD) U.S. Department of Interior (USDOI) U.S. Department of Justice (USDOJ) U.S. Department of Transportation (USDOT) U.S. Director of National Intelligence (USDNI) U.S. Environmental Protection Agency (USEPA) National Aeronautics and Space Administration (NASA) National Endowment for the Humanities (NEH) National Science Foundation (NSF) Social Security Administration (SSA) U.S. Department of Veteran Affairs (USDVA) All Pass-Through Entities Program Name: Research and Development (R&D) Cluster ALN and Program Expenditures: Various ($539,302,615) Federal Award Numbers: Various – See schedule of award numbers Federal Award Year: Various – See schedule of award numbers Questioned Costs: None Compliance Requirement: Subrecipient Monitoring Condition Found: The University did not review single audit reports received from its subrecipients for the R&D Cluster program on a timely basis. The University’s policy requires review of the single audit reports received from its subrecipients within six months of the date of acceptance of the single audit report by the Federal Audit Clearinghouse (FAC). During our testing of a sample of single audit report reviews for 40 subrecipients (with expenditures of $31,826,626), we noted the University did not review the single audit reports for nine subrecipients (with expenditures of $4,812,867) within six months of the date of acceptance of the single audit report by the FAC. Upon further review, management evaluated all the single audit report reviews performed during fiscal year 2024 for its subrecipients of the R&D Cluster program (195 single audit reviews for subrecipients with expenditures of $81,358,862) and determined that the single audit reports for 70 subrecipients (with expenditures of $48,019,701) were not reviewed within six months of the date of acceptance of the single audit report by the FAC. Specifically, these single audit reports were reviewed 181-392 days after acceptance by the FAC. The University’s subrecipient expenditures under the R&D Cluster program for the year ended June 30, 2024 were $81,358,862. Criteria: According to 2 CFR 200.332(e), a pass-through entity is required to monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Further, 2 CFR 200.332(e)(3) and 2 CFR 200.521 state that a pass-through entity is required to issue a management decision for audit findings pertaining to the Federal Award provided to the subrecipient from the pass-through entity within six months of acceptance of the audit report by the Federal Audit Clearinghouse (FAC) and ensure that the subrecipient takes timely and appropriate corrective action on all audit findings. In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure single audit reports are reviewed in a timely manner in accordance with University policy. Cause: In discussing these conditions with University officials, they stated this delay was an oversight due in part to limited staffing resources to review the single audits while the University was implementing a new financial system. Possible Asserted Effect: Failure to complete and document reviews of subrecipient single audit reports in a timely manner may result in federal funds being expended for unallowable purposes and subrecipients not administering the federal programs in accordance with laws, regulations, and grant agreements. Repeat Finding: A similar finding was not reported in the prior year audit. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend the University establish procedures to ensure subrecipient single audit report reviews are completed and documented in a timely manner. Views of University Officials The University concurs with the finding and has already begun to address these concerns. Although there was a delay in the review of single audit reports, the University did not miss or delay any required action with said subrecipients as a result. See separate report for planned corrective action.
2024-003 HOME Investment Partnerships, ALN 14.239 Federal Award Identification Number and Year: MC-DC250213, 2022-2030 Award Period: September 16, 2022 through September 1, 2030 Compliance Requirement: Subrecipient Monitoring Criteria or Specific Requirement: CFR Title 2 section 200.332(a) states that all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes, amongst other required information, the subrecipients’ unique entity number (UEI). When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward. Condition and Context: For three (3) of five (5) subrecipients out of five in our audit sample, the subrecipients’ UEI’s were not included in the subaward document. Questioned Costs: None. Cause: Procedures were not implemented to ensure subrecipient UEI's were accurate and properly included in the subaward documents. Effect: Noncompliance with federal requirements occurred. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure accurate UEI's are obtained and included within subaward documents. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-001 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 – Home Investment Partnership Program Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Cause: The County did not inform its subrecipients of Federal requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 – Home Investment Partnership Program Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Cause: The County did not inform its subrecipients of Federal requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 – Home Investment Partnership Program Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Cause: The County did not inform its subrecipients of Federal requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 – Home Investment Partnership Program Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Cause: The County did not inform its subrecipients of Federal requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 – Home Investment Partnership Program Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Cause: The County did not inform its subrecipients of Federal requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001 U.S. Department of Housing and Urban Development Assistance Listing Number 14.239 – Home Investment Partnership Program Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Cause: The County did not inform its subrecipients of Federal requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-002 U.S. Department of the Treasury Assistance Listing Number 21.027 – COVID-19 - American Rescue Plan Act Funds (US Treasury ARPA) Significant Deficiency over Subrecipient Monitoring Repeat Finding: Yes, 2023-003 Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 2 out of 3 selections, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-002 U.S. Department of the Treasury Assistance Listing Number 21.027 – COVID-19 - American Rescue Plan Act Funds (US Treasury ARPA) Significant Deficiency over Subrecipient Monitoring Repeat Finding: Yes, 2023-003 Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 2 out of 3 selections, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-003 Small Business Administration Assistance Listing Number 59.059– Inclusive Venture Program Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
U.S. Department of the Health and Human Services Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And Recovery Services Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Cause: The County did not inform its subrecipients of Federal requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And Recovery Services Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Cause: The County did not inform its subrecipients of Federal requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And Recovery Services Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Cause: The County did not inform its subrecipients of Federal requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And Recovery Services Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Cause: The County did not inform its subrecipients of Federal requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report