U.S. Department of Education, Passed Through the S.C. Department of Education Program Name: American Rescue Plan – Elementary and Secondary School Education Relief Fund(ARP-ESSER) Assistance Listings #: 84.425U FAIN: S425U210019 Federal Award Date: March 24, 2021 Pass-Through Grant #: H63010497523 Period of Performance: 7/1/2022 – 9/30/2024 Liquidation Deadline: 12/31/2024 Compliance Requirement: Allowable Activities Questioned Costs: $655,285.07 Criteria: According to 2 CFR Section 200.344(c), a subrecipient of ARP-ESSER funds must liquidate all financial obligations incurred under the subaward no later than 90 calendar days after the conclusion of the period of performance of the subaward (or an earlier date as agreed upon by the pass-through entity and subrecipient). When justified, the pass-through entity may approve extensions for the recipient or subrecipient. Condition: The District did not properly liquidate ARP-ESSER funds by the liquidation deadline as set forth in 2 CFR Section 200.344(c). Grant funds were timely obligated by September 30, 2024. However, expenditures were liquidated after the liquidation deadline of December 31, 2024. The District reported expenditures for reimbursement based on the obligation of funds rather than the liquidation of funds. No extensions were granted. Therefore, the federal expenditures incurred after the liquidation deadline were unallowable activities and revert back to the S.C. Department of Education. Cause: The District failed to liquidate the grant funds by the liquidation deadline or obtain an extension for the liquidation deadline prior to claiming the expenditures for reimbursement. Effect: The District overclaimed $655,285.07 in ARP-ESSER funds which revert back to the S.C. Department of Education. Recommendation: We recommend the District be aware of all grant deadlines, including both obligation deadlines and liquidation deadlines. The District should understand clearly what steps have to be taken in order to comply with those deadlines. When it appears a deadline will not be met, the District should communicate with the grantor for a remedy, such as a liquidation deadline extension. Only grant expenditures incurred by the liquidation deadline should be claimed for reimbursement. Views of Responsible Officials and Planned Corrective Action: The District agrees with the finding. The failure to properly liquidate ARP-ESSER funds by the federal deadline was the result of insufficient monitoring of liquidation timelines, a misunderstanding among staff regarding the difference between obligation and liquidation requirements, and a lack of an established process for requesting extensions when needed. The District acknowledges that expenditures incurred and liquidated after the federal liquidation deadline were unallowable under 2 CFR § 200.344(c) and that reimbursement claims should not have included those amounts. The District has reviewed the procedures that contributed to the error and has committed to strengthening internal controls, improving staff training, and implementing systematic monitoring to ensure full compliance with all federal grant requirements going forward.
2025-001: Academic Programs - Period of Performance (Material Weakness; Noncompliance) Assistance Listing Number/Title: #81.252, Academic Programs Federal Agency Name: U.S. Department of Energy Award Number: DE-LM0000497 Award Year: October 1, 2023 - March 31, 2025 Criteria: Per 2 CFR 200.343, the recipient must incur expenditures within the performance period of the grant award, as indicated in the Assistance Agreement(s). Per 2 CFR 200.344(c), the recipient must liquidate all obligations incurred under the award no later than 120 calendar days after the conclusion of the period of performance. Condition/context: This award closed on March 31, 2025, with a final liquidation date of July 29, 2025. Two expenditures for obligations totaling $69,608 were not incurred by March 31, 2025. Neither expenditure for those obligations was liquidated by July 29, 2025. Cause: Central Wyoming College (the College) originally anticipated this funding to last several more years (beyond March 31, 2025). As such, a long-term project that was funded by this award was ongoing at the end of the award period of performance. Due to external pressures surrounding award closeout, the College requested two pay applications from its contractor for work not yet performed. The College then held checks for each pay application until the related work was completed. Effect: Per 2 CFR 200.339, if a non-Federal entity fails to comply with Federal statutes, regulations, or the terms and conditions of a Federal award, the Federal awarding agency or pass-through entity may impose additional conditions, as described in §200.208, Specific Conditions. If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or pass-through entity may take one or more of the following actions, as appropriate in the circumstances: a. Temporarily withhold payments until the recipient or subrecipient takes corrective action. b. Disallow costs for all or part of the cost of the activity associated with the noncompliance of the recipient or subrecipient. c. Suspend or terminate the Federal award in part or in its entirety. d. Initiate suspension or debarment proceedings as authorized in 2 CFR Part 180 and the Federal agency’s regulations or, for pass-through entities, recommend suspension or debarment proceedings be initiated by the Federal agency. e. Withhold further Federal funds (new awards or continuation funding) for the project or program. f. Pursue other legally available remedies. Questioned costs: $69,608 Identification as a repeat finding: No. Recommendation: We recommend that the College work closely with its granting agency to ensure that any unanticipated changes/reductions in funding periods are communicated in time to allow the College to effectively close out the grant, or to obtain permission for funding of expenditures that will not be incurred and/or liquidated timely. Views of responsible officials: Management concurs with the finding. See Exhibit I for corrective action plan.
Federal Agencies: Department of Housing and Urban Development Federal Assistance Listing Numbers: 14.267 Program: Continuum of Care Program Award/Pass-Through Entity Identifying Numbers: HHI-24-09 Criteria: Per 2 CFR §200.344(b): “Unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award.” Condition: Expenditures under the award were not liquidated within the required timeline after the end of the period of performance for the HHI-24-09 award. We noted that 12 out of 14 samples selected for testing towards the grant were not liquidated in accordance with §200.344. Cause: The Village did not have policies and procedures in place to ensure that payments were made within 120 calendar days after the end of the period of performance. Effect or Potential Effect: Without adequate controls in place to timely liquidate expenditures, the Village is not in compliance with §200.344. Questioned Costs: Known Questioned Costs Continuum of Care: $5,881 Likely Questioned Costs Continuum of Care: $513,739 Context: This is a condition identified per review of the Village’s compliance with specified requirements not using a statistically valid sample. Total costs under the HHI-24-09 award in 2024 were $535,495. Repeat Finding: 2023-007 Recommendation: We recommend that costs are liquidated timely, and policies and procedures are updated to ensure all obligations are liquidated within 120 days after the end of the period of performance. Views of Responsible Officials:
Information on the Federal Program: Assistance Listing Number 20.616—National Priority Safety Programs, United States Department of Transportation. Pass-Through Entity: New York State Governor’s Traffic Safety Committee Award Number: HS1-2023-NYS STOP DWI Found.-00206-(088) Compliance Requirement: Period of Performance Type of Finding: Material Noncompliance, Material weakness in internal control over compliance Criteria: Per 2 CFR 200.344(b), federal funds must be disbursed in a timely manner and used only for allowable program costs. Per the terms of the grant contract, expenditures must also be paid to the appropriate vendor within 90 days after the contract end date. Condition and Context: The Foundation requested and received federal reimbursement funds for contractor expenses totaling $40,180 for the grant period ended September 30, 2024. However, our testing noted that the contractor had not yet been paid as the related invoice was lost. Cause: The Foundation experienced turnover in the grant administrator role during the year, resulting in miscommunication between the former and current grant administrator regarding the payment due to the contractor. As the current grant administrator was not aware of the outstanding payment due to the contractor, the financial consultant was not instructed to make payment to the contractor. The contractor did not follow up on the outstanding invoice when it was not paid. Internal controls were not in place to detect the non-payment in a timely manner. Effect: The Foundation did not comply with the requirement to liquidate all grant obligations within 90 days of the end of the grant. Questioned Costs: $40,180 Repeat finding: No Recommendation: We recommend the Foundation implement procedures to reconcile grant revenue with related grant expenditures on a monthly or quarterly basis and at the end of the grant period. This process would identify discrepancies between amounts recognized as revenue and requested for reimbursement with expenses incurred and recorded. Any payables outstanding for an unusual period of time should be reviewed to determine their propriety. Views of Responsible Officials: Management of the Foundation concurs with this audit finding.
Finding number:2024-004 AL number:10.561 and 21.027 AL title:Supplemental Nutrition Assistance Program and Coronavirus State and Local Fiscal Recovery Funds Name of federal agency:U.S. Department of Agriculture and U.S. Department of Treasury Repeat Finding: No Criteria:The Code of Federal Regulations 2 CFR 200.344 states, "the recipient and subrecipient must retain all Federal award records for three years from the date of submission of their final financial report. For awards that are renewed quarterly or annually, the recipient and subrecipient must retain records for three years from the date of submission of their quarterly or annual financial report, respectively. Records to be retained include but are not limited to, financial records, supporting documentation, and statistical records. Condition:During audit testing, it was noted that the Organization had charged expenditures to a federal grant without obtaining or retaining the appropriate underlying support for the transactions. The absence of this documentation represents a failure to meet the record retention and documentation standards required under federal regulations. This gap in documentation undermines the audit trail and raises concerns about the eligibility and allowability of the expenditures. Cause:The deficiency was attributed to ineffective internal controls over the documentation and review process for grant-related disbursements. Specifically, the Organization's formalized procedure was not effectively operating to ensure all expenditures submitted for reimbursement were supported by current and complete documentation. This control lapse allowed unsupported expenditures to be processed without adequate scrutiny. Effect or potential effect:Without proper documentation, the expenditures submitted for reimbursement may be deemed ineligible under federal cost principles. This could result in: - Disallowed costs during audit or federal review, - Reimbursement delays or denials, and - Potential reputational risk or future funding implications.Although no questioned costs were identified, the lack of documentation exposes the Organization to future audit findings and financial risk. Questioned Cost: None Recommendation:We recommend the Organization strengthen its internal controls by implementing a formal documentation review protocol for all expenditures submitted for federal reimbursement. This protocol should include: - Verification that current and complete supporting documentation (e.g., lease agreements, contracts, signed affidavits from participants, etc.) is retained and reviewed prior to submission. - Integration of this review into the monthly and year-end close processes to ensure compliance with 2 CPR§ 200.334 and§ 200.403. - Staff training on federal documentation standards and the importance of maintaining a robust audit trail.By ensuring that all expenses are properly supported, the Organization will enhance compliance, reduce audit risk, and uphold the integrity of its financial reporting. Views of responsible officials:Management agrees with the finding. Management has reinforced the effective execution of existing controls around proper documentation of all expenditures and record retention for these expenditures. Monthly and year-end procedures have been updated to ensure compliance with these procedures.
2024-010 Period of Performance Assistance Listing No.: 14.267 Continuum of Care Program Condition: The Organization was unable to demonstrate consistent controls over the period of performance requirement. Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award. Questioned Costs There are no questioned costs. Cause: The Organization did not have good controls on ensuring the period of performance requirement was met due to staff turn over. Effect: The Organization could have incurred grant expenditures outside the grant period. Perspective: Two of forty items selected for testing did not have documentation of the control over compliance with the period of performance requirement. Repeat Finding: This is a repeat finding. See finding 2023-014. Based on timing of prior year audit the Organization did not have time to fully correct the issue. Recommendation: In order to prevent future occurences of this deficiency, RBT recommends that management expand controls to ensure that they are able to demonstrate that all expenses meet their procurement policy. Auditee's Response: The Organization agrees with the finding. See attached corrective action plan.
2024-032 - Delayed Final Reimbursement Due to Unresolved Agency Requests Federal Programs 23.002 - Appalachian Area Development 14.228 - Community Development Block Grants/State's Program Award Numbers ARC-20698 ARC-20699 CDBG Subgrant: 1137-21-111-PF-01 Federal Agency U.S. Department of Housing and Urban Development (HUD) Appalachian Regional Commission (ARC) Compliance Requirement Reporting and Closeout- 2 CFR §§ 200.302, 200.303, and 200.344 Type of Finding: Internal Control over Compliance - Significant Deficiency Compliance - Noncompliance Questioned Costs: None Criteria: In accordance with 2 CFR §200.302 and §200.303, non-federal entities must maintain effective internal control over federal awards and ensure timely closeout. Additionally, 2 CFR §200.344 requires that closeout be completed within one year of the end of the period of performance. Condition: Final reimbursement requests for the above federal programs were submitted over a year ago. Although the granting agencies have initiated follow-up correspondence requesting additional documentation or clarification, the final payments remain outstanding as of the audit date. No resolution has been reached, and the grants remain open. Cause: The City lacks a formalized process for tracking unresolved reimbursement requests and responding to agency inquiries in a timely and coordinated manner. This has contributed to delays in resolving outstanding issues and receiving final payments. Effect: The City has not received final reimbursement for completed federal programs, resulting in delayed revenue recognition and potential strain on local resources. The extended delay also risks noncompliance with federal closeout requirements and may affect future funding eligibility. Recommendation: Implement a grant closeout protocol that includes: A centralized tracking system for final reimbursement submissions and agency correspondence Defined timelines for follow-up and escalation Clear assignment of responsibility for resolving outstanding issues Views of Responsible Officials: Management concurs with the finding. The City acknowledges that final reimbursement requests for the referenced federal programs were submitted in a timely manner; however, final payments have not been received due to ongoing correspondence and requests for additional information from the granting agencies. While staff have responded to these inquiries, the absence of a formalized tracking and escalation process has contributed to delays in resolution.
Assistance Listing Number, Federal Agency, and Program Name - Research and Development Cluster: - 93.242 and 93.853, U.S. Department of Health and Human Services - 47.041 and 47.049, National Science Foundation - 84.326, U.S. Department of Education Federal Award Identification Number and Year - Research and Development Cluster: - 93.242 - 5 F31 MH125541-03 - 93.853 - 5 U01 NS120910 02; 1 R61 NS128232-01 - 47.041 - CMMI 2151465; CBET-2125056 EAGER - 47.049 - CHE 1900097; CHE-1955161 - 84.326 - H326T230006-1- FY24-28 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - As outlined in 2 CFR 200.344, a recipient must liquidate all financial obligations incurred under the federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the federal award and must have controls in place as part of that liquidation process in order to ensure that all costs charged to the grant were incurred during the period of performance. Condition - The University did not complete full grant closeout procedures in a timely manner for 10 out of 25 grants that were tested with a period of performance that ended in the year ended June 30, 2024. For 2 of those 10, there was not an independent review of the closeout checklist performed. Questioned Costs - N/A Identification of How Questioned Costs Were Computed - The issue identified was related to timeliness of grant closeout procedures. Context - In all samples tested, grant closeout procedures were completed; however, they were outside of an effective time window in order to meet the CFR requirements. The late reviews occurred between 134 days and 262 days after the period of performance ended. Two of the grant closeout checklists were not reviewed by an independent person once they were prepared. Cause and Effect - The University does have a formal grant closeout process in place, which includes a level of review of the grant checklist complete; however, the procedures were not followed or were misunderstood by certain staff, leading to procedures being completed late and a lack of review. Recommendation - The University should implement additional training over the procedures in place and consider whether any additional controls should be designed to mitigate the risk of procedures and reviews not being done in a timely manner. Views of Responsible Officials and Corrective Action Plan - SRS Accounting works closely with the departments on grant closeouts. Although a checklist was not signed by a supervisor, many of these awards had departmental agreement of final expenses. In two cases, the award was fully spent. System restrictions prevent spending 90 days after the grant end date. Due to department and system controls, no unallowable costs were reported on any award. SRS accounting will provide further award closeout training to its team members. Additionally, SRS Accounting added a supervisory team member, which will help mitigate this situation going forward.
Assistance Listing Number, Federal Agency, and Program Name - Research and Development Cluster: - 93.242 and 93.853, U.S. Department of Health and Human Services - 47.041 and 47.049, National Science Foundation - 84.326, U.S. Department of Education Federal Award Identification Number and Year - Research and Development Cluster: - 93.242 - 5 F31 MH125541-03 - 93.853 - 5 U01 NS120910 02; 1 R61 NS128232-01 - 47.041 - CMMI 2151465; CBET-2125056 EAGER - 47.049 - CHE 1900097; CHE-1955161 - 84.326 - H326T230006-1- FY24-28 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - As outlined in 2 CFR 200.344, a recipient must liquidate all financial obligations incurred under the federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the federal award and must have controls in place as part of that liquidation process in order to ensure that all costs charged to the grant were incurred during the period of performance. Condition - The University did not complete full grant closeout procedures in a timely manner for 10 out of 25 grants that were tested with a period of performance that ended in the year ended June 30, 2024. For 2 of those 10, there was not an independent review of the closeout checklist performed. Questioned Costs - N/A Identification of How Questioned Costs Were Computed - The issue identified was related to timeliness of grant closeout procedures. Context - In all samples tested, grant closeout procedures were completed; however, they were outside of an effective time window in order to meet the CFR requirements. The late reviews occurred between 134 days and 262 days after the period of performance ended. Two of the grant closeout checklists were not reviewed by an independent person once they were prepared. Cause and Effect - The University does have a formal grant closeout process in place, which includes a level of review of the grant checklist complete; however, the procedures were not followed or were misunderstood by certain staff, leading to procedures being completed late and a lack of review. Recommendation - The University should implement additional training over the procedures in place and consider whether any additional controls should be designed to mitigate the risk of procedures and reviews not being done in a timely manner. Views of Responsible Officials and Corrective Action Plan - SRS Accounting works closely with the departments on grant closeouts. Although a checklist was not signed by a supervisor, many of these awards had departmental agreement of final expenses. In two cases, the award was fully spent. System restrictions prevent spending 90 days after the grant end date. Due to department and system controls, no unallowable costs were reported on any award. SRS accounting will provide further award closeout training to its team members. Additionally, SRS Accounting added a supervisory team member, which will help mitigate this situation going forward.
Assistance Listing Number, Federal Agency, and Program Name - Research and Development Cluster: - 93.242 and 93.853, U.S. Department of Health and Human Services - 47.041 and 47.049, National Science Foundation - 84.326, U.S. Department of Education Federal Award Identification Number and Year - Research and Development Cluster: - 93.242 - 5 F31 MH125541-03 - 93.853 - 5 U01 NS120910 02; 1 R61 NS128232-01 - 47.041 - CMMI 2151465; CBET-2125056 EAGER - 47.049 - CHE 1900097; CHE-1955161 - 84.326 - H326T230006-1- FY24-28 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - As outlined in 2 CFR 200.344, a recipient must liquidate all financial obligations incurred under the federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the federal award and must have controls in place as part of that liquidation process in order to ensure that all costs charged to the grant were incurred during the period of performance. Condition - The University did not complete full grant closeout procedures in a timely manner for 10 out of 25 grants that were tested with a period of performance that ended in the year ended June 30, 2024. For 2 of those 10, there was not an independent review of the closeout checklist performed. Questioned Costs - N/A Identification of How Questioned Costs Were Computed - The issue identified was related to timeliness of grant closeout procedures. Context - In all samples tested, grant closeout procedures were completed; however, they were outside of an effective time window in order to meet the CFR requirements. The late reviews occurred between 134 days and 262 days after the period of performance ended. Two of the grant closeout checklists were not reviewed by an independent person once they were prepared. Cause and Effect - The University does have a formal grant closeout process in place, which includes a level of review of the grant checklist complete; however, the procedures were not followed or were misunderstood by certain staff, leading to procedures being completed late and a lack of review. Recommendation - The University should implement additional training over the procedures in place and consider whether any additional controls should be designed to mitigate the risk of procedures and reviews not being done in a timely manner. Views of Responsible Officials and Corrective Action Plan - SRS Accounting works closely with the departments on grant closeouts. Although a checklist was not signed by a supervisor, many of these awards had departmental agreement of final expenses. In two cases, the award was fully spent. System restrictions prevent spending 90 days after the grant end date. Due to department and system controls, no unallowable costs were reported on any award. SRS accounting will provide further award closeout training to its team members. Additionally, SRS Accounting added a supervisory team member, which will help mitigate this situation going forward.
Assistance Listing Number, Federal Agency, and Program Name - Research and Development Cluster: - 93.242 and 93.853, U.S. Department of Health and Human Services - 47.041 and 47.049, National Science Foundation - 84.326, U.S. Department of Education Federal Award Identification Number and Year - Research and Development Cluster: - 93.242 - 5 F31 MH125541-03 - 93.853 - 5 U01 NS120910 02; 1 R61 NS128232-01 - 47.041 - CMMI 2151465; CBET-2125056 EAGER - 47.049 - CHE 1900097; CHE-1955161 - 84.326 - H326T230006-1- FY24-28 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - As outlined in 2 CFR 200.344, a recipient must liquidate all financial obligations incurred under the federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the federal award and must have controls in place as part of that liquidation process in order to ensure that all costs charged to the grant were incurred during the period of performance. Condition - The University did not complete full grant closeout procedures in a timely manner for 10 out of 25 grants that were tested with a period of performance that ended in the year ended June 30, 2024. For 2 of those 10, there was not an independent review of the closeout checklist performed. Questioned Costs - N/A Identification of How Questioned Costs Were Computed - The issue identified was related to timeliness of grant closeout procedures. Context - In all samples tested, grant closeout procedures were completed; however, they were outside of an effective time window in order to meet the CFR requirements. The late reviews occurred between 134 days and 262 days after the period of performance ended. Two of the grant closeout checklists were not reviewed by an independent person once they were prepared. Cause and Effect - The University does have a formal grant closeout process in place, which includes a level of review of the grant checklist complete; however, the procedures were not followed or were misunderstood by certain staff, leading to procedures being completed late and a lack of review. Recommendation - The University should implement additional training over the procedures in place and consider whether any additional controls should be designed to mitigate the risk of procedures and reviews not being done in a timely manner. Views of Responsible Officials and Corrective Action Plan - SRS Accounting works closely with the departments on grant closeouts. Although a checklist was not signed by a supervisor, many of these awards had departmental agreement of final expenses. In two cases, the award was fully spent. System restrictions prevent spending 90 days after the grant end date. Due to department and system controls, no unallowable costs were reported on any award. SRS accounting will provide further award closeout training to its team members. Additionally, SRS Accounting added a supervisory team member, which will help mitigate this situation going forward.
Assistance Listing Number, Federal Agency, and Program Name - Research and Development Cluster: - 93.242 and 93.853, U.S. Department of Health and Human Services - 47.041 and 47.049, National Science Foundation - 84.326, U.S. Department of Education Federal Award Identification Number and Year - Research and Development Cluster: - 93.242 - 5 F31 MH125541-03 - 93.853 - 5 U01 NS120910 02; 1 R61 NS128232-01 - 47.041 - CMMI 2151465; CBET-2125056 EAGER - 47.049 - CHE 1900097; CHE-1955161 - 84.326 - H326T230006-1- FY24-28 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - As outlined in 2 CFR 200.344, a recipient must liquidate all financial obligations incurred under the federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the federal award and must have controls in place as part of that liquidation process in order to ensure that all costs charged to the grant were incurred during the period of performance. Condition - The University did not complete full grant closeout procedures in a timely manner for 10 out of 25 grants that were tested with a period of performance that ended in the year ended June 30, 2024. For 2 of those 10, there was not an independent review of the closeout checklist performed. Questioned Costs - N/A Identification of How Questioned Costs Were Computed - The issue identified was related to timeliness of grant closeout procedures. Context - In all samples tested, grant closeout procedures were completed; however, they were outside of an effective time window in order to meet the CFR requirements. The late reviews occurred between 134 days and 262 days after the period of performance ended. Two of the grant closeout checklists were not reviewed by an independent person once they were prepared. Cause and Effect - The University does have a formal grant closeout process in place, which includes a level of review of the grant checklist complete; however, the procedures were not followed or were misunderstood by certain staff, leading to procedures being completed late and a lack of review. Recommendation - The University should implement additional training over the procedures in place and consider whether any additional controls should be designed to mitigate the risk of procedures and reviews not being done in a timely manner. Views of Responsible Officials and Corrective Action Plan - SRS Accounting works closely with the departments on grant closeouts. Although a checklist was not signed by a supervisor, many of these awards had departmental agreement of final expenses. In two cases, the award was fully spent. System restrictions prevent spending 90 days after the grant end date. Due to department and system controls, no unallowable costs were reported on any award. SRS accounting will provide further award closeout training to its team members. Additionally, SRS Accounting added a supervisory team member, which will help mitigate this situation going forward.
Assistance Listing Number, Federal Agency, and Program Name - ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Federal Award Identification Number and Year - 232MI013W5003 Pass-through Entity - Michigan Department of Health and Human Services Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes 2023-004 Criteria - Per 2 CFR 200.344(c), unless the federal awarding agency or pass through entity authorizes an extension, a nonfederal entity must liquidate all financial obligations incurred under the federal award no later than 120 calendar days after the end of the period of performance, as specified in the terms and conditions of the federal award. However, as outlined within the grant award from the Michigan Department of Health and Human Services and more restrictive than 2 CFR 200.344(c), the City must liquidate within 60 days after the State's fiscal year end any unpaid year end commitments and obligations. Any obligation remaining unliquidated after 60 days from the end of the period shall revert to the State for disposition in accordance with applicable state and/or federal requirements, except as specifically authorized in writing by the department. Condition - The City did not have adequate controls in place to ensure obligations were liquidated (paid) within the required 60 days from the end of the grant period and certain costs were liquidated after 60 days. Questioned Costs - None Identification of How Questioned Costs Were Computed - Refer to context below. Context - There were two invoices totaling $251,332 that were not paid at the end of the grant period. A review of both invoices revealed that they were liquidated after the required 60 days for the performance period ended September 30, 2023. Based on email communication received by the City from the Michigan Department of Health and Human Services, the department granted the City retroactive approval to allow for the expenses despite being liquidated after the 60 day period. As a result, no questioned costs are reported. Cause and Effect - The controls in place were not effective to ensure grant expenditures were liquidated within 60 days following the end of the grant period. Failure to comply with the terms and conditions of the grant agreement, including the liquidation provisions, may result in disallowed costs and the need to repay the funder for such costs. Recommendation - We recommend the City ensure controls are in place to comply with liquidation requirements outlined in the award agreements and/or the Uniform Guidance issued by OMB (whichever is more restrictive). Views of Responsible Officials and Planned Corrective Actions - The Office of the Chief Financial Officer (OCFO) is collaborating with the Health Department to implement enhanced processes over the final review of invoices to address timing related to the liquidation requirement.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Federal Government Federal Program Name: Research & Development Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number and Year: Multiple Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Per 2 CFR 200.344(b), unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. Questioned costs: $125,035.65 Context: During our testing, we identified 10 transactions out of 60 that were incurred after the period of performance date. Additionally, during our testing, we identified 23 transactions out of 60, that was paid over 120 days after the period of performance had ended. Cause: The University does not have an effective control in place to ensure costs are properly incurred prior to the end of the federal awards period of performance. Effect: Failure to close federal awards and process necessary cost transfers in a timely manner may result in inaccurate periodic financial reports and unallowable costs. Repeat Finding: Yes, 2023-016. Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Views of responsible officials: There is no disagreement with the audit finding.