Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.215 Federal Award Identification Number: 2019-38640-29878, NI201445XXXXG009 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance; Compliance, Other Matters Condition: The University does not have adequate procedures in place to ensure federal awards are closed in a timely manner. 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. Context: During our testing, we identified 9 transactions out of 40 that were incurred after the period of performance date. Additionally, during our testing, we identified 1 transaction out of 27, that was paid over 120 days after the period of performance had ended. Questioned costs: N/A 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: No 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: Management agrees with the finding and has developed a plan to correct the finding.
CONDITION: During my review of the District’s compliance with the laws and regulations related to filing its federal grant program Final Expenditure Reports (FER), I noted that the School District did not file the Final Expenditure Report for the ESSER I grant program. The report was required to be filed with the Pennsylvania Department of Education (PDE) no later than 90 days after the end date of the grant period (September 30, 2022), or within 30 days of expending all grant funding. CRITERIA: The Department of Education requires the completion and submission of a ‘Final Expenditure Report’ (FER) within 30 days of expending all grant funding. In addition, Section 2 CFR 200.344 of the Uniform Guidance requires the submission of financial reports no later than 90 calendar days after the end date of the grant period for performance. EFFECT: The District is not in compliance with the financial reporting requirements for timely submission of a ‘final expenditure report’ (FER) for its ESSER I grant program in accordance with PDE policy and Section 2 CFR 200.344 of the Uniform Guidance. QUESTIONED COST: None CAUSE: It was not readily determinable as to why the School District had not completed and filed the ‘Final Expenditure Report’ with PDE in a timely manner. RECOMMENDATION: I recommend that the District develop fiscal procedures to ensure that ‘Final Expenditure Reports’ for future fiscal years are completed and filed in a timely manner based on supporting financial information obtained from the District’s business office, in order to 1) comply with PDE reporting requirements for the District’s applicable federal programs, and 2) to avoid any future sanctions or withholding of grant monies from PDE as a result of not filing these reports in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS: Management of the School District has reviewed the above noted finding and recommendation and have developed a corresponding ‘Corrective Action Plan’ to address this matter (See Corrective Action Plan).
2023-004 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster – ALN(s) 84.027 & 84.173 COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Cause: A lack of a formal review process for grants in prior years. Effect: The School is not in compliance with federal grant reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Finding 2022-001. Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster – ALN(s) 84.027 & 84.173 COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Cause: A lack of a formal review process for grants in prior years. Effect: The School is not in compliance with federal grant reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Finding 2022-001. Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster – ALN(s) 84.027 & 84.173 COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Cause: A lack of a formal review process for grants in prior years. Effect: The School is not in compliance with federal grant reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Finding 2022-001. Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster – ALN(s) 84.027 & 84.173 COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Cause: A lack of a formal review process for grants in prior years. Effect: The School is not in compliance with federal grant reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Finding 2022-001. Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster – ALN(s) 84.027 & 84.173 COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Cause: A lack of a formal review process for grants in prior years. Effect: The School is not in compliance with federal grant reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Finding 2022-001. Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster – ALN(s) 84.027 & 84.173 COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Cause: A lack of a formal review process for grants in prior years. Effect: The School is not in compliance with federal grant reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Finding 2022-001. Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster – ALN(s) 84.027 & 84.173 COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Cause: A lack of a formal review process for grants in prior years. Effect: The School is not in compliance with federal grant reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Finding 2022-001. Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-004 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Special Education Cluster – ALN(s) 84.027 & 84.173 COVID-19 - Special Education Cluster – ALN(s) 84.027X & 84.173X Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Cause: A lack of a formal review process for grants in prior years. Effect: The School is not in compliance with federal grant reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Finding 2022-001. Recommendation: We recommend that final financial reports be completed and submitted to the pass-through agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-007 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 – Education Stabilization Fund – ALN(s) 84.425D & 84.425U Significant Deficiency in Internal Controls over Compliance Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger. Cause: Reconciliations are not properly performed to Town’s general ledger. Effect: The Town’s general ledger balances do not properly reflect federal grant balances. The reporting submitted to the pass-through agency was deemed to be accurate. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should reconcile the final financial reports to the Town’s general ledger prior to submission. Views of Responsible Official: Management agrees with the finding.
2023-007 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 – Education Stabilization Fund – ALN(s) 84.425D & 84.425U Significant Deficiency in Internal Controls over Compliance Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger. Cause: Reconciliations are not properly performed to Town’s general ledger. Effect: The Town’s general ledger balances do not properly reflect federal grant balances. The reporting submitted to the pass-through agency was deemed to be accurate. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should reconcile the final financial reports to the Town’s general ledger prior to submission. Views of Responsible Official: Management agrees with the finding.
2023-007 U.S. Department of Education Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education COVID-19 – Education Stabilization Fund – ALN(s) 84.425D & 84.425U Significant Deficiency in Internal Controls over Compliance Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger. Cause: Reconciliations are not properly performed to Town’s general ledger. Effect: The Town’s general ledger balances do not properly reflect federal grant balances. The reporting submitted to the pass-through agency was deemed to be accurate. Questioned Costs: None Repeat Finding from Prior Year: No Recommendation: The School should reconcile the final financial reports to the Town’s general ledger prior to submission. Views of Responsible Official: Management agrees with the finding.
Finding 2023-014 – Noncompliance with Reporting Requirements Over Federal Grant – Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-014) PASS-THROUGH GRANTOR: Direct Grant FEDERAL AGENCY: U.S. Department of Treasury ASSISTANCE LISTING: 21.027 FEDERAL PROGRAM NAME: Coronavirus State and Local Fiscal Recovery Funds FEDERAL AWARD YEAR: 2021 CONTROL CATEGORY: Reporting QUESTIONED COSTS: $0 Condition: In the review of fifty-five (55) expenditures for federal programs, five (5) instances were noted where the expenditures were not correctly reported on the Coronavirus State and Local Fiscal Recovery Funds compliance reports. Cause of Condition: Policies and procedures have not been designed and implemented to ensure federal expenditures are properly reported in accordance with federal compliance requirements. Effect of Condition: This condition could result in noncompliance to grant requirements. Recommendation: OSAI recommends the County gain an understanding of the requirements for this program and implement internal controls to ensure compliance with these requirements. Management Response: Chairman of the Board of County Commissioners: The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants. Criteria: Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds (10. Reporting.) reads as follows: 10. Reporting. All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. Your organization should appropriately maintain accounting records for compiling and reporting accurate, compliant financial data, in accordance with appropriate accounting standards and principles. In addition, where appropriate, your organization needs to establish controls to ensure completion and timely submission of all mandatory performance and/or compliance reporting. See Part 2 of this guidance for a full overview of recipient reporting responsibilities. Further, 2 CFR § 200.329 Monitoring and Reporting Program Performance (c)(1) reads as follows: The non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. Intervals must be no less frequent than annually nor more frequent than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes. Reports submitted annually by the non-Federal entity and/or pass-through entity must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period. Alternatively, the Federal awarding agency or pass-through entity may require annual reports before the anniversary dates of multiple year Federal awards. The final performance report submitted by the non-Federal entity and/or pass-through entity must be due no later than 120 calendar days after the period of performance end date. A subrecipient must submit to the pass-through entity, no later than 90 calendar days after the period of performance end date, all final performance reports as required by the terms and conditions of the Federal award. See also § 200.344. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any performance report.
Finding 2022-013 – Lack of Internal Controls and Noncompliance with Reporting Requirements Over Federal Grant Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-013) PASS-THROUGH GRANTOR: Direct Grant FEDERAL AGENCY: U.S. Department of Treasury ASSISTANCE LISTING: 21.027 FEDERAL PROGRAM NAME: Coronavirus State and Local Fiscal Recovery Funds FEDERAL AWARD YEAR: 2021 CONTROL CATEGORY: Reporting QUESTIONED COSTS: $-0- Condition: The County has not established internal controls to ensure the correct expenditure category is used for reporting payments to the grant administrative contractor. The quarterly reports improperly classified payments totaling $177,465 to a contractor as a ‘Revenue Replacement’ expense instead of using the ‘Administrative’ expense category. Also, the quarterly reports improperly classified payments totaling $386,056 for the Resurrection House as a ‘Revenue Replacement’ expense instead of using the ‘Negative Economic Impact’ expense category as stated in the agreement with the Board of County Commissioners. This entity was also not reflected as a Beneficiary in the quarterly reports. Further, subrecipient agreements for the following pass-through entities were signed and approved by the Board of County Commissioners; however, the entities were not reported as subrecipients in the quarterly reports: • Grady County Fairgrounds • Town of Rush Springs • Grady County Rural Water #2 • Grady County Rural Water #6 Cause of Condition: Policies and procedures have not been designed and implemented to ensure federal expenditures are made in accordance with federal compliance requirements. Effect of Condition: This condition resulted in noncompliance to grant requirements. Recommendation: OSAI recommends the County gain an understanding of the requirements for this program and implement internal controls to ensure compliance with these requirements. Management Response: Chairman of the Board of County Commissioners: The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants. Criteria: Accountability and stewardship should be overall goals in management’s accounting of federal funds. Internal controls should be designed to monitor compliance with laws and regulations pertaining to grant contracts. Title 2 CFR § 200.303(a) Internal Controls reads (a) reads as follows: The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Controls Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds (10. Reporting.) reads as follows: All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. Your organization should appropriately maintain accounting records for compiling and reporting accurate, compliant financial data, in accordance with appropriate accounting standards and principles. In addition, where appropriate, you organization needs to establish controls to ensure completion and timely submission of all mandatory performance and/or compliance reporting. Further, 2 CFR § 200.329 Monitoring and Reporting Program Performance (c)(1) reads as follows: The non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. Intervals must be no less frequent than annually nor more frequent than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes. Reports submitted annually by the non-Federal entity and/or pass-through entity must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period. Alternatively, the Federal awarding agency or pass-through entity may require annual reports before the anniversary dates of multiple year Federal awards. The final performance report submitted by the non-Federal entity and/or pass-through entity must be due no later than 120 calendar days after the period of performance end date. A subrecipient must submit to the pass-through entity, no later than 90 calendar days after the period of performance end date, all final performance reports as required by the terms and conditions of the Federal award. See also § 200.344. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any performance report.
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education COVID-19 – Education Stabilization Fund – ALN 84.425 Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Two final financial reports due during the prior fiscal years were not submitted. Cause: A lack of formal reconciliation and review process for grants. Effect: The District is not in compliance with reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-002. Recommendation: The District should implement procedures to verify that reports are completed and submitted to the oversight agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education COVID-19 – Education Stabilization Fund – ALN 84.425 Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Two final financial reports due during the prior fiscal years were not submitted. Cause: A lack of formal reconciliation and review process for grants. Effect: The District is not in compliance with reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-002. Recommendation: The District should implement procedures to verify that reports are completed and submitted to the oversight agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education COVID-19 – Education Stabilization Fund – ALN 84.425 Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Two final financial reports due during the prior fiscal years were not submitted. Cause: A lack of formal reconciliation and review process for grants. Effect: The District is not in compliance with reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-002. Recommendation: The District should implement procedures to verify that reports are completed and submitted to the oversight agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education COVID-19 – Education Stabilization Fund – ALN 84.425 Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Two final financial reports due during the prior fiscal years were not submitted. Cause: A lack of formal reconciliation and review process for grants. Effect: The District is not in compliance with reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-002. Recommendation: The District should implement procedures to verify that reports are completed and submitted to the oversight agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
2023-003 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education COVID-19 – Education Stabilization Fund – ALN 84.425 Criteria: Per 2 CFR section 200.344(a), a subrecipient must submit to the pass-through agency, no later than 90 calendar days after the end date of the period of performance, all financial, performance and other reports as required by the terms and conditions of the Federal award. Condition: Two final financial reports due during the prior fiscal years were not submitted. Cause: A lack of formal reconciliation and review process for grants. Effect: The District is not in compliance with reporting requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes; Finding 2022-002. Recommendation: The District should implement procedures to verify that reports are completed and submitted to the oversight agency within the prescribed deadlines. Views of Responsible Official: Management agrees with the finding.
Assistance Listing 14.267 Continuum of Care Program Condition: For two out of 51 tested transactions, the Office of Homeless Services (OHS) charged to the grant a total of $63,816 in expenditures that were incurred after the established period of performance. Also, an additional three expenditure transactions were not liquidated within 120 calendar days after the end date of the period of performance; however, we are not questioning costs related to these transactions, as they are otherwise in compliance with period of performance regulations. Funding for this program is received from the U.S. Department of Housing and Urban Development. Criteria: Per 2 CFR section 200.403(h), costs must be incurred during the approved budget period. Also, per 2 CFR section 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. Effect: Failure to incur expenditures and liquidate financial obligations within the required time period can result in noncompliance for the program as well as questioned costs and repayment obligations. Total expenditures of $63,816 incurred after the period of performance are considered to be known questioned costs. Cause: For most of the transactions noted in the condition, period of performance issues were the result of the timing of vendor invoice submissions. Additionally, OHS expenditure review procedures did not detect the noncompliance. Recommendation:We recommend that OHS improve the efficiency of communications with their vendors to stress the importance of timely invoice submissions. OHS should also strengthen expenditure review procedures to detect future noncompliance. Views of the Responsible Officials and Corrective Action Plan: OHS agrees with the issues outlined, which stem from the delayed processing of invoices and untimely payments. These challenges are largely the result of longstanding issues with over-allocations and the need to catch up on processing a backlog of documents. We appreciate you bringing this to our attention, as it provides an opportunity to refine our procedures and put in place measures to prevent these issues from recurring in the future. This feedback will be valuable as we work to improve our processes and enhance our ability to manage workloads more effectively. Contact Person: Jerome R. Hill, Director of Compliance, Office of Homeless Services, 215-686-0371, 215-520-3556
Assistance Listings number and name: 21.023 COVID-19 - Emergency Rental Assistance Program Award numbers and years: ERA-2101070596; January 8, 2021 through September 30, 2022; ERA2-0165, May 10, 2021 through September 30, 2025 Federal agency: U.S. Department of the Treasury Compliance requirement: Period of performance Questioned costs: None Condition—Contrary to federal law and regulations, the Department of Economic Security (Department) inappropriately recorded $278,245 in its financial system as Emergency Rental Assistance Program (ERAP) 1 costs, meaning costs for its first ERAP grant, up to 311 days past the allowable award period, despite reporting to the federal agency that it spent all available advanced award ERAP 1 monies during the allowable award period.1 Specifically, we scanned the financial system for transactions recorded after ERAP 1’s allowable period of performance ended on September 30, 2022, and identified 872 direct administrative costs that were unobligated and inappropriately recorded as ERAP 1 costs, including: • $144,721 for 740 employee compensation and related expenses between 14 and 224 days past the allowable period. • $133,524 for 132 professional, communication, and community services expenses between 136 and 311 days past the allowable period. Although these transactions were recorded as ERAP 1 costs in the Department’s financial system, the Department paid for these costs with ERAP 2 monies. We compared the transactions to documentation supporting the amounts the Department reported to the U.S. Department of the Treasury in its ERAP 1 closeout report submitted in January 2023 and verified that the Department did not include these transactions in the amount it reported as ERAP 1 costs. After bringing this to management’s attention in May 2024, the Department recorded a correcting journal entry in its financial system to record these transactions as ERAP 2 costs. Effect—The Department’s inappropriately recording $278,245 as ERAP 1 program costs in its financial system past the allowable period without having ERAP 1 grant funding available to spend when instead it paid for these costs with ERAP 2 monies increased the risk that the Department could have inappropriately spent future advanced ERAP 2 program monies and would have to repay the federal agency. Additionally, the Department is at risk that this finding applies to other federal programs it administers. Cause—Department grant-management closeout procedures were not followed, and the Department also lacked procedures for expenditures made during the liquidation period, which is 120 days after the period of performance ends. Specifically, Department management reported it did not follow grant-management closeout procedures to deactivate the grant in the financial system to prevent further activity after the liquidation period due to a lack of staffing and influx of COVID-19 pandemic monies. Further, the Department’s grant-management closeout procedures lacked a review-and-approval requirement for expenditures during the liquidation period to ensure the monies were appropriately obligated and allowable. Criteria—Federal law allows program costs to be incurred during the period of performance to provide financial assistance and housing stability services to include rental assistance, utility assistance, and rental and utility arrears through September 30, 2022, for ERAP 1 (15 U.S.C. 9058a[e][1]).1 In addition, federal regulation and U.S. Department of Treasury guidance requires funds to be obligated prior to the end of the award period for administrative costs to support program closeout activities. These funds may be expended during the liquidation period, which is up to 120 calendar days after the end of the period of performance.2 Also, the Department’s grant-management closeout procedures require grants to be deactivated in the financial system by the liquidation period deadline. Further, federal regulation requires establishing and maintaining effective internal control over federal awards that provides reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms (2 CFR §200.303). Recommendations—The Department should: 1. Ensure program costs are properly recorded in the financial system during the period of performance and only obligated costs are spent during the liquidation period. Specifically, closeout activities, such as direct administrative costs, must be obligated prior to the end of the award period and must be spent within the liquidation period, or 120 calendar days after the period of performance ends. 2. Allocate sufficient resources, such as staffing, to perform essential grant closeout functions such as deactivating a grant in the financial system when the liquidation period has ended to help prevent inappropriate charges. 3. Update existing grant closeout procedures to require a review and approval of grant expenditures during the liquidation period to ensure they are allowable and properly obligated prior to the period of performance end date. The State’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. 1 ERAP was established by Section 501 of Title V, Division N, of the Consolidated Appropriations Act of 2021 (Public Law No. 116-260) in response to the coronavirus pandemic and to provide financial relief to help keep individuals who rent housing in their homes and provide financial assistance to landlords who rely on rental income. This finding and related questioned costs are related to the initial program referred to as ERAP 1 (ERA-2101070596). ERAP 2 was established by Sec. 3201 of Title III, Subtitle B, of the American Rescue Plan Act of 2021 (Public Law No. 117-2) and has a period of performance beginning on May 5, 2021, and ending on September 30, 2025. 2 The applicable federal requirements related to period of performance can be found in the Code of Federal Regulations at 2 CFR §200.344(b) and U.S. Department of Treasury Emergency Rental Assistance (ERAP1): Closeout Resource Updated January 3, 2023. Retrieved 7/8/2024 from https://home.treasury.gov/system/files/136/ERACloseoutResource_1-5-23.pdf
Assistance Listings number and name: 21.023 COVID-19 - Emergency Rental Assistance Program Award numbers and years: ERA-2101070596; January 8, 2021 through September 30, 2022; ERA2-0165, May 10, 2021 through September 30, 2025 Federal agency: U.S. Department of the Treasury Compliance requirement: Period of performance Questioned costs: None Condition—Contrary to federal law and regulations, the Department of Economic Security (Department) inappropriately recorded $278,245 in its financial system as Emergency Rental Assistance Program (ERAP) 1 costs, meaning costs for its first ERAP grant, up to 311 days past the allowable award period, despite reporting to the federal agency that it spent all available advanced award ERAP 1 monies during the allowable award period.1 Specifically, we scanned the financial system for transactions recorded after ERAP 1’s allowable period of performance ended on September 30, 2022, and identified 872 direct administrative costs that were unobligated and inappropriately recorded as ERAP 1 costs, including: • $144,721 for 740 employee compensation and related expenses between 14 and 224 days past the allowable period. • $133,524 for 132 professional, communication, and community services expenses between 136 and 311 days past the allowable period. Although these transactions were recorded as ERAP 1 costs in the Department’s financial system, the Department paid for these costs with ERAP 2 monies. We compared the transactions to documentation supporting the amounts the Department reported to the U.S. Department of the Treasury in its ERAP 1 closeout report submitted in January 2023 and verified that the Department did not include these transactions in the amount it reported as ERAP 1 costs. After bringing this to management’s attention in May 2024, the Department recorded a correcting journal entry in its financial system to record these transactions as ERAP 2 costs. Effect—The Department’s inappropriately recording $278,245 as ERAP 1 program costs in its financial system past the allowable period without having ERAP 1 grant funding available to spend when instead it paid for these costs with ERAP 2 monies increased the risk that the Department could have inappropriately spent future advanced ERAP 2 program monies and would have to repay the federal agency. Additionally, the Department is at risk that this finding applies to other federal programs it administers. Cause—Department grant-management closeout procedures were not followed, and the Department also lacked procedures for expenditures made during the liquidation period, which is 120 days after the period of performance ends. Specifically, Department management reported it did not follow grant-management closeout procedures to deactivate the grant in the financial system to prevent further activity after the liquidation period due to a lack of staffing and influx of COVID-19 pandemic monies. Further, the Department’s grant-management closeout procedures lacked a review-and-approval requirement for expenditures during the liquidation period to ensure the monies were appropriately obligated and allowable. Criteria—Federal law allows program costs to be incurred during the period of performance to provide financial assistance and housing stability services to include rental assistance, utility assistance, and rental and utility arrears through September 30, 2022, for ERAP 1 (15 U.S.C. 9058a[e][1]).1 In addition, federal regulation and U.S. Department of Treasury guidance requires funds to be obligated prior to the end of the award period for administrative costs to support program closeout activities. These funds may be expended during the liquidation period, which is up to 120 calendar days after the end of the period of performance.2 Also, the Department’s grant-management closeout procedures require grants to be deactivated in the financial system by the liquidation period deadline. Further, federal regulation requires establishing and maintaining effective internal control over federal awards that provides reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms (2 CFR §200.303). Recommendations—The Department should: 1. Ensure program costs are properly recorded in the financial system during the period of performance and only obligated costs are spent during the liquidation period. Specifically, closeout activities, such as direct administrative costs, must be obligated prior to the end of the award period and must be spent within the liquidation period, or 120 calendar days after the period of performance ends. 2. Allocate sufficient resources, such as staffing, to perform essential grant closeout functions such as deactivating a grant in the financial system when the liquidation period has ended to help prevent inappropriate charges. 3. Update existing grant closeout procedures to require a review and approval of grant expenditures during the liquidation period to ensure they are allowable and properly obligated prior to the period of performance end date. The State’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. 1 ERAP was established by Section 501 of Title V, Division N, of the Consolidated Appropriations Act of 2021 (Public Law No. 116-260) in response to the coronavirus pandemic and to provide financial relief to help keep individuals who rent housing in their homes and provide financial assistance to landlords who rely on rental income. This finding and related questioned costs are related to the initial program referred to as ERAP 1 (ERA-2101070596). ERAP 2 was established by Sec. 3201 of Title III, Subtitle B, of the American Rescue Plan Act of 2021 (Public Law No. 117-2) and has a period of performance beginning on May 5, 2021, and ending on September 30, 2025. 2 The applicable federal requirements related to period of performance can be found in the Code of Federal Regulations at 2 CFR §200.344(b) and U.S. Department of Treasury Emergency Rental Assistance (ERAP1): Closeout Resource Updated January 3, 2023. Retrieved 7/8/2024 from https://home.treasury.gov/system/files/136/ERACloseoutResource_1-5-23.pdf
Assistance Listings number and name: 21.023 COVID-19 - Emergency Rental Assistance Program Award numbers and years: ERA-2101070596; January 8, 2021 through September 30, 2022; ERA2-0165, May 10, 2021 through September 30, 2025 Federal agency: U.S. Department of the Treasury Compliance requirement: Period of performance Questioned costs: None Condition—Contrary to federal law and regulations, the Department of Economic Security (Department) inappropriately recorded $278,245 in its financial system as Emergency Rental Assistance Program (ERAP) 1 costs, meaning costs for its first ERAP grant, up to 311 days past the allowable award period, despite reporting to the federal agency that it spent all available advanced award ERAP 1 monies during the allowable award period.1 Specifically, we scanned the financial system for transactions recorded after ERAP 1’s allowable period of performance ended on September 30, 2022, and identified 872 direct administrative costs that were unobligated and inappropriately recorded as ERAP 1 costs, including: • $144,721 for 740 employee compensation and related expenses between 14 and 224 days past the allowable period. • $133,524 for 132 professional, communication, and community services expenses between 136 and 311 days past the allowable period. Although these transactions were recorded as ERAP 1 costs in the Department’s financial system, the Department paid for these costs with ERAP 2 monies. We compared the transactions to documentation supporting the amounts the Department reported to the U.S. Department of the Treasury in its ERAP 1 closeout report submitted in January 2023 and verified that the Department did not include these transactions in the amount it reported as ERAP 1 costs. After bringing this to management’s attention in May 2024, the Department recorded a correcting journal entry in its financial system to record these transactions as ERAP 2 costs. Effect—The Department’s inappropriately recording $278,245 as ERAP 1 program costs in its financial system past the allowable period without having ERAP 1 grant funding available to spend when instead it paid for these costs with ERAP 2 monies increased the risk that the Department could have inappropriately spent future advanced ERAP 2 program monies and would have to repay the federal agency. Additionally, the Department is at risk that this finding applies to other federal programs it administers. Cause—Department grant-management closeout procedures were not followed, and the Department also lacked procedures for expenditures made during the liquidation period, which is 120 days after the period of performance ends. Specifically, Department management reported it did not follow grant-management closeout procedures to deactivate the grant in the financial system to prevent further activity after the liquidation period due to a lack of staffing and influx of COVID-19 pandemic monies. Further, the Department’s grant-management closeout procedures lacked a review-and-approval requirement for expenditures during the liquidation period to ensure the monies were appropriately obligated and allowable. Criteria—Federal law allows program costs to be incurred during the period of performance to provide financial assistance and housing stability services to include rental assistance, utility assistance, and rental and utility arrears through September 30, 2022, for ERAP 1 (15 U.S.C. 9058a[e][1]).1 In addition, federal regulation and U.S. Department of Treasury guidance requires funds to be obligated prior to the end of the award period for administrative costs to support program closeout activities. These funds may be expended during the liquidation period, which is up to 120 calendar days after the end of the period of performance.2 Also, the Department’s grant-management closeout procedures require grants to be deactivated in the financial system by the liquidation period deadline. Further, federal regulation requires establishing and maintaining effective internal control over federal awards that provides reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms (2 CFR §200.303). Recommendations—The Department should: 1. Ensure program costs are properly recorded in the financial system during the period of performance and only obligated costs are spent during the liquidation period. Specifically, closeout activities, such as direct administrative costs, must be obligated prior to the end of the award period and must be spent within the liquidation period, or 120 calendar days after the period of performance ends. 2. Allocate sufficient resources, such as staffing, to perform essential grant closeout functions such as deactivating a grant in the financial system when the liquidation period has ended to help prevent inappropriate charges. 3. Update existing grant closeout procedures to require a review and approval of grant expenditures during the liquidation period to ensure they are allowable and properly obligated prior to the period of performance end date. The State’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. 1 ERAP was established by Section 501 of Title V, Division N, of the Consolidated Appropriations Act of 2021 (Public Law No. 116-260) in response to the coronavirus pandemic and to provide financial relief to help keep individuals who rent housing in their homes and provide financial assistance to landlords who rely on rental income. This finding and related questioned costs are related to the initial program referred to as ERAP 1 (ERA-2101070596). ERAP 2 was established by Sec. 3201 of Title III, Subtitle B, of the American Rescue Plan Act of 2021 (Public Law No. 117-2) and has a period of performance beginning on May 5, 2021, and ending on September 30, 2025. 2 The applicable federal requirements related to period of performance can be found in the Code of Federal Regulations at 2 CFR §200.344(b) and U.S. Department of Treasury Emergency Rental Assistance (ERAP1): Closeout Resource Updated January 3, 2023. Retrieved 7/8/2024 from https://home.treasury.gov/system/files/136/ERACloseoutResource_1-5-23.pdf
Assistance Listings number and name: 21.023 COVID-19 - Emergency Rental Assistance Program Award numbers and years: ERA-2101070596; January 8, 2021 through September 30, 2022; ERA2-0165, May 10, 2021 through September 30, 2025 Federal agency: U.S. Department of the Treasury Compliance requirement: Period of performance Questioned costs: None Condition—Contrary to federal law and regulations, the Department of Economic Security (Department) inappropriately recorded $278,245 in its financial system as Emergency Rental Assistance Program (ERAP) 1 costs, meaning costs for its first ERAP grant, up to 311 days past the allowable award period, despite reporting to the federal agency that it spent all available advanced award ERAP 1 monies during the allowable award period.1 Specifically, we scanned the financial system for transactions recorded after ERAP 1’s allowable period of performance ended on September 30, 2022, and identified 872 direct administrative costs that were unobligated and inappropriately recorded as ERAP 1 costs, including: • $144,721 for 740 employee compensation and related expenses between 14 and 224 days past the allowable period. • $133,524 for 132 professional, communication, and community services expenses between 136 and 311 days past the allowable period. Although these transactions were recorded as ERAP 1 costs in the Department’s financial system, the Department paid for these costs with ERAP 2 monies. We compared the transactions to documentation supporting the amounts the Department reported to the U.S. Department of the Treasury in its ERAP 1 closeout report submitted in January 2023 and verified that the Department did not include these transactions in the amount it reported as ERAP 1 costs. After bringing this to management’s attention in May 2024, the Department recorded a correcting journal entry in its financial system to record these transactions as ERAP 2 costs. Effect—The Department’s inappropriately recording $278,245 as ERAP 1 program costs in its financial system past the allowable period without having ERAP 1 grant funding available to spend when instead it paid for these costs with ERAP 2 monies increased the risk that the Department could have inappropriately spent future advanced ERAP 2 program monies and would have to repay the federal agency. Additionally, the Department is at risk that this finding applies to other federal programs it administers. Cause—Department grant-management closeout procedures were not followed, and the Department also lacked procedures for expenditures made during the liquidation period, which is 120 days after the period of performance ends. Specifically, Department management reported it did not follow grant-management closeout procedures to deactivate the grant in the financial system to prevent further activity after the liquidation period due to a lack of staffing and influx of COVID-19 pandemic monies. Further, the Department’s grant-management closeout procedures lacked a review-and-approval requirement for expenditures during the liquidation period to ensure the monies were appropriately obligated and allowable. Criteria—Federal law allows program costs to be incurred during the period of performance to provide financial assistance and housing stability services to include rental assistance, utility assistance, and rental and utility arrears through September 30, 2022, for ERAP 1 (15 U.S.C. 9058a[e][1]).1 In addition, federal regulation and U.S. Department of Treasury guidance requires funds to be obligated prior to the end of the award period for administrative costs to support program closeout activities. These funds may be expended during the liquidation period, which is up to 120 calendar days after the end of the period of performance.2 Also, the Department’s grant-management closeout procedures require grants to be deactivated in the financial system by the liquidation period deadline. Further, federal regulation requires establishing and maintaining effective internal control over federal awards that provides reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms (2 CFR §200.303). Recommendations—The Department should: 1. Ensure program costs are properly recorded in the financial system during the period of performance and only obligated costs are spent during the liquidation period. Specifically, closeout activities, such as direct administrative costs, must be obligated prior to the end of the award period and must be spent within the liquidation period, or 120 calendar days after the period of performance ends. 2. Allocate sufficient resources, such as staffing, to perform essential grant closeout functions such as deactivating a grant in the financial system when the liquidation period has ended to help prevent inappropriate charges. 3. Update existing grant closeout procedures to require a review and approval of grant expenditures during the liquidation period to ensure they are allowable and properly obligated prior to the period of performance end date. The State’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. 1 ERAP was established by Section 501 of Title V, Division N, of the Consolidated Appropriations Act of 2021 (Public Law No. 116-260) in response to the coronavirus pandemic and to provide financial relief to help keep individuals who rent housing in their homes and provide financial assistance to landlords who rely on rental income. This finding and related questioned costs are related to the initial program referred to as ERAP 1 (ERA-2101070596). ERAP 2 was established by Sec. 3201 of Title III, Subtitle B, of the American Rescue Plan Act of 2021 (Public Law No. 117-2) and has a period of performance beginning on May 5, 2021, and ending on September 30, 2025. 2 The applicable federal requirements related to period of performance can be found in the Code of Federal Regulations at 2 CFR §200.344(b) and U.S. Department of Treasury Emergency Rental Assistance (ERAP1): Closeout Resource Updated January 3, 2023. Retrieved 7/8/2024 from https://home.treasury.gov/system/files/136/ERACloseoutResource_1-5-23.pdf
Finding Number: 2023-005 Program: Research and Development Cluster Federal Agency Name: Department of Agriculture, National Science Foundation, Environmental Protection Agency, Department of Homeland Security, Department of Commerce,Department of Defense and Department of Health and Human Services. Federal Award Year: July 1, 2022 – June 30, 2023 Federal Assistance Listing Numbers: 10.310, 47.041, 47.070, 66.469, 97.077, 11.609, 12.901, 93.913 Finding Type: Significant deficiency and non-compliance Compliance Requirement: Period of Performance Criteria 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 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 (2 CFR section 200.344(b)) In accordance with 2 CFR 200.303(a), non-federal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition During our testing of period of performance, we noted that 8 out of 20 transactions tested for grants closed out in FY23 had transactions posted to the grant more than 120 days after the close out of the award or the end of the period of performance. After reviewing the full population of grants that ended during FY23 we noted a total of 8 grants and 47 transactions that were posted to the grant more than 120 days after the close out of the award or the end of the period of performance. Specifically, we noted for 38 of the 47 transactions posted late were to move costs off the grants for a total of ($39,006) and 9 transactions were to add expenses to the grants for a total of $27,266. Cause In discussing this with the University, there was not adequately designed internal controls to ensure grants are closed out timely in accordance with the federal regulations, primarily in times of turnover in staff in the office of sponsored research. Effect Unsupported costs could be charged to a grant after the close out period. Questioned Costs ALN Amount 10.310 $ 1,092 47.041 3 47.070 628 66.469 543 97.077 25,000 Total $ 27,266 Statistical Sampling Our sample was not and was not intended to be statistically valid. Identification of Whether the Audit Finding was a Repeat Finding This was not a repeat finding Recommendation We recommend that the University implement a more thorough and detailed process and related internal controls to ensure that grants are closed out timely.
Finding Number: 2023-005 Program: Research and Development Cluster Federal Agency Name: Department of Agriculture, National Science Foundation, Environmental Protection Agency, Department of Homeland Security, Department of Commerce,Department of Defense and Department of Health and Human Services. Federal Award Year: July 1, 2022 – June 30, 2023 Federal Assistance Listing Numbers: 10.310, 47.041, 47.070, 66.469, 97.077, 11.609, 12.901, 93.913 Finding Type: Significant deficiency and non-compliance Compliance Requirement: Period of Performance Criteria 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 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 (2 CFR section 200.344(b)) In accordance with 2 CFR 200.303(a), non-federal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition During our testing of period of performance, we noted that 8 out of 20 transactions tested for grants closed out in FY23 had transactions posted to the grant more than 120 days after the close out of the award or the end of the period of performance. After reviewing the full population of grants that ended during FY23 we noted a total of 8 grants and 47 transactions that were posted to the grant more than 120 days after the close out of the award or the end of the period of performance. Specifically, we noted for 38 of the 47 transactions posted late were to move costs off the grants for a total of ($39,006) and 9 transactions were to add expenses to the grants for a total of $27,266. Cause In discussing this with the University, there was not adequately designed internal controls to ensure grants are closed out timely in accordance with the federal regulations, primarily in times of turnover in staff in the office of sponsored research. Effect Unsupported costs could be charged to a grant after the close out period. Questioned Costs ALN Amount 10.310 $ 1,092 47.041 3 47.070 628 66.469 543 97.077 25,000 Total $ 27,266 Statistical Sampling Our sample was not and was not intended to be statistically valid. Identification of Whether the Audit Finding was a Repeat Finding This was not a repeat finding Recommendation We recommend that the University implement a more thorough and detailed process and related internal controls to ensure that grants are closed out timely.
Finding Number: 2023-005 Program: Research and Development Cluster Federal Agency Name: Department of Agriculture, National Science Foundation, Environmental Protection Agency, Department of Homeland Security, Department of Commerce,Department of Defense and Department of Health and Human Services. Federal Award Year: July 1, 2022 – June 30, 2023 Federal Assistance Listing Numbers: 10.310, 47.041, 47.070, 66.469, 97.077, 11.609, 12.901, 93.913 Finding Type: Significant deficiency and non-compliance Compliance Requirement: Period of Performance Criteria 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 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 (2 CFR section 200.344(b)) In accordance with 2 CFR 200.303(a), non-federal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition During our testing of period of performance, we noted that 8 out of 20 transactions tested for grants closed out in FY23 had transactions posted to the grant more than 120 days after the close out of the award or the end of the period of performance. After reviewing the full population of grants that ended during FY23 we noted a total of 8 grants and 47 transactions that were posted to the grant more than 120 days after the close out of the award or the end of the period of performance. Specifically, we noted for 38 of the 47 transactions posted late were to move costs off the grants for a total of ($39,006) and 9 transactions were to add expenses to the grants for a total of $27,266. Cause In discussing this with the University, there was not adequately designed internal controls to ensure grants are closed out timely in accordance with the federal regulations, primarily in times of turnover in staff in the office of sponsored research. Effect Unsupported costs could be charged to a grant after the close out period. Questioned Costs ALN Amount 10.310 $ 1,092 47.041 3 47.070 628 66.469 543 97.077 25,000 Total $ 27,266 Statistical Sampling Our sample was not and was not intended to be statistically valid. Identification of Whether the Audit Finding was a Repeat Finding This was not a repeat finding Recommendation We recommend that the University implement a more thorough and detailed process and related internal controls to ensure that grants are closed out timely.
Finding Number: 2023-005 Program: Research and Development Cluster Federal Agency Name: Department of Agriculture, National Science Foundation, Environmental Protection Agency, Department of Homeland Security, Department of Commerce,Department of Defense and Department of Health and Human Services. Federal Award Year: July 1, 2022 – June 30, 2023 Federal Assistance Listing Numbers: 10.310, 47.041, 47.070, 66.469, 97.077, 11.609, 12.901, 93.913 Finding Type: Significant deficiency and non-compliance Compliance Requirement: Period of Performance Criteria 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 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 (2 CFR section 200.344(b)) In accordance with 2 CFR 200.303(a), non-federal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition During our testing of period of performance, we noted that 8 out of 20 transactions tested for grants closed out in FY23 had transactions posted to the grant more than 120 days after the close out of the award or the end of the period of performance. After reviewing the full population of grants that ended during FY23 we noted a total of 8 grants and 47 transactions that were posted to the grant more than 120 days after the close out of the award or the end of the period of performance. Specifically, we noted for 38 of the 47 transactions posted late were to move costs off the grants for a total of ($39,006) and 9 transactions were to add expenses to the grants for a total of $27,266. Cause In discussing this with the University, there was not adequately designed internal controls to ensure grants are closed out timely in accordance with the federal regulations, primarily in times of turnover in staff in the office of sponsored research. Effect Unsupported costs could be charged to a grant after the close out period. Questioned Costs ALN Amount 10.310 $ 1,092 47.041 3 47.070 628 66.469 543 97.077 25,000 Total $ 27,266 Statistical Sampling Our sample was not and was not intended to be statistically valid. Identification of Whether the Audit Finding was a Repeat Finding This was not a repeat finding Recommendation We recommend that the University implement a more thorough and detailed process and related internal controls to ensure that grants are closed out timely.
Finding Number: 2023-005 Program: Research and Development Cluster Federal Agency Name: Department of Agriculture, National Science Foundation, Environmental Protection Agency, Department of Homeland Security, Department of Commerce,Department of Defense and Department of Health and Human Services. Federal Award Year: July 1, 2022 – June 30, 2023 Federal Assistance Listing Numbers: 10.310, 47.041, 47.070, 66.469, 97.077, 11.609, 12.901, 93.913 Finding Type: Significant deficiency and non-compliance Compliance Requirement: Period of Performance Criteria 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 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 (2 CFR section 200.344(b)) In accordance with 2 CFR 200.303(a), non-federal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition During our testing of period of performance, we noted that 8 out of 20 transactions tested for grants closed out in FY23 had transactions posted to the grant more than 120 days after the close out of the award or the end of the period of performance. After reviewing the full population of grants that ended during FY23 we noted a total of 8 grants and 47 transactions that were posted to the grant more than 120 days after the close out of the award or the end of the period of performance. Specifically, we noted for 38 of the 47 transactions posted late were to move costs off the grants for a total of ($39,006) and 9 transactions were to add expenses to the grants for a total of $27,266. Cause In discussing this with the University, there was not adequately designed internal controls to ensure grants are closed out timely in accordance with the federal regulations, primarily in times of turnover in staff in the office of sponsored research. Effect Unsupported costs could be charged to a grant after the close out period. Questioned Costs ALN Amount 10.310 $ 1,092 47.041 3 47.070 628 66.469 543 97.077 25,000 Total $ 27,266 Statistical Sampling Our sample was not and was not intended to be statistically valid. Identification of Whether the Audit Finding was a Repeat Finding This was not a repeat finding Recommendation We recommend that the University implement a more thorough and detailed process and related internal controls to ensure that grants are closed out timely.
Finding Number: 2023-005 Program: Research and Development Cluster Federal Agency Name: Department of Agriculture, National Science Foundation, Environmental Protection Agency, Department of Homeland Security, Department of Commerce,Department of Defense and Department of Health and Human Services. Federal Award Year: July 1, 2022 – June 30, 2023 Federal Assistance Listing Numbers: 10.310, 47.041, 47.070, 66.469, 97.077, 11.609, 12.901, 93.913 Finding Type: Significant deficiency and non-compliance Compliance Requirement: Period of Performance Criteria 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 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 (2 CFR section 200.344(b)) In accordance with 2 CFR 200.303(a), non-federal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition During our testing of period of performance, we noted that 8 out of 20 transactions tested for grants closed out in FY23 had transactions posted to the grant more than 120 days after the close out of the award or the end of the period of performance. After reviewing the full population of grants that ended during FY23 we noted a total of 8 grants and 47 transactions that were posted to the grant more than 120 days after the close out of the award or the end of the period of performance. Specifically, we noted for 38 of the 47 transactions posted late were to move costs off the grants for a total of ($39,006) and 9 transactions were to add expenses to the grants for a total of $27,266. Cause In discussing this with the University, there was not adequately designed internal controls to ensure grants are closed out timely in accordance with the federal regulations, primarily in times of turnover in staff in the office of sponsored research. Effect Unsupported costs could be charged to a grant after the close out period. Questioned Costs ALN Amount 10.310 $ 1,092 47.041 3 47.070 628 66.469 543 97.077 25,000 Total $ 27,266 Statistical Sampling Our sample was not and was not intended to be statistically valid. Identification of Whether the Audit Finding was a Repeat Finding This was not a repeat finding Recommendation We recommend that the University implement a more thorough and detailed process and related internal controls to ensure that grants are closed out timely.
Finding Number: 2023-005 Program: Research and Development Cluster Federal Agency Name: Department of Agriculture, National Science Foundation, Environmental Protection Agency, Department of Homeland Security, Department of Commerce,Department of Defense and Department of Health and Human Services. Federal Award Year: July 1, 2022 – June 30, 2023 Federal Assistance Listing Numbers: 10.310, 47.041, 47.070, 66.469, 97.077, 11.609, 12.901, 93.913 Finding Type: Significant deficiency and non-compliance Compliance Requirement: Period of Performance Criteria 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 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 (2 CFR section 200.344(b)) In accordance with 2 CFR 200.303(a), non-federal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition During our testing of period of performance, we noted that 8 out of 20 transactions tested for grants closed out in FY23 had transactions posted to the grant more than 120 days after the close out of the award or the end of the period of performance. After reviewing the full population of grants that ended during FY23 we noted a total of 8 grants and 47 transactions that were posted to the grant more than 120 days after the close out of the award or the end of the period of performance. Specifically, we noted for 38 of the 47 transactions posted late were to move costs off the grants for a total of ($39,006) and 9 transactions were to add expenses to the grants for a total of $27,266. Cause In discussing this with the University, there was not adequately designed internal controls to ensure grants are closed out timely in accordance with the federal regulations, primarily in times of turnover in staff in the office of sponsored research. Effect Unsupported costs could be charged to a grant after the close out period. Questioned Costs ALN Amount 10.310 $ 1,092 47.041 3 47.070 628 66.469 543 97.077 25,000 Total $ 27,266 Statistical Sampling Our sample was not and was not intended to be statistically valid. Identification of Whether the Audit Finding was a Repeat Finding This was not a repeat finding Recommendation We recommend that the University implement a more thorough and detailed process and related internal controls to ensure that grants are closed out timely.
Finding Number: 2023-005 Program: Research and Development Cluster Federal Agency Name: Department of Agriculture, National Science Foundation, Environmental Protection Agency, Department of Homeland Security, Department of Commerce,Department of Defense and Department of Health and Human Services. Federal Award Year: July 1, 2022 – June 30, 2023 Federal Assistance Listing Numbers: 10.310, 47.041, 47.070, 66.469, 97.077, 11.609, 12.901, 93.913 Finding Type: Significant deficiency and non-compliance Compliance Requirement: Period of Performance Criteria 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 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 (2 CFR section 200.344(b)) In accordance with 2 CFR 200.303(a), non-federal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition During our testing of period of performance, we noted that 8 out of 20 transactions tested for grants closed out in FY23 had transactions posted to the grant more than 120 days after the close out of the award or the end of the period of performance. After reviewing the full population of grants that ended during FY23 we noted a total of 8 grants and 47 transactions that were posted to the grant more than 120 days after the close out of the award or the end of the period of performance. Specifically, we noted for 38 of the 47 transactions posted late were to move costs off the grants for a total of ($39,006) and 9 transactions were to add expenses to the grants for a total of $27,266. Cause In discussing this with the University, there was not adequately designed internal controls to ensure grants are closed out timely in accordance with the federal regulations, primarily in times of turnover in staff in the office of sponsored research. Effect Unsupported costs could be charged to a grant after the close out period. Questioned Costs ALN Amount 10.310 $ 1,092 47.041 3 47.070 628 66.469 543 97.077 25,000 Total $ 27,266 Statistical Sampling Our sample was not and was not intended to be statistically valid. Identification of Whether the Audit Finding was a Repeat Finding This was not a repeat finding Recommendation We recommend that the University implement a more thorough and detailed process and related internal controls to ensure that grants are closed out timely.