Finding: 2023-003 –Significant Deficiency in Internal Control over Compliance and Noncompliance – Allowable Costs/Cost Principles Identification of federal program: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Criteria: For purposes of the federal government, 2 CFR Chapter II part 200 Subpart E §200.403 requires except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (g) Be adequately documented. Condition: Expenditures charged to the federal award was not consistent with supporting documentation. Cause: The Organizations controls in place did not operate effectively to prevent or detect the error. Effect or potential effect: The Organization is not in compliance with 2 CFR §200.403 Questioned Costs: None Context: For this program, a sample of forty expenditures were tested for allowable cost/cost principles. Of the forty samples tested, one of the expenditures did not have adequate documentation to support the amount charged to the federal award. Identification of Repeat Finding: Not applicable. Recommendations: Management should review and assess the effectiveness of internal controls to ensure that the amounts charged to the federal awards have adequate documentation.Views of Responsible Officials: Please refer to Corrective Action Plan.
2023-002 – Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Award Identification Number and Year: S425D200045, 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: S425D200045 Award Period: July 1, 2022 – September 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CFR 200.303 and 2 CFR Part 200.403(f), the School should have controls in place to ensure compliance with Allowable Costs/Cost Principles requirements. Condition: During our testing of a sample of payroll transactions charged to the grant we noted there was no documentation of the review and approval for payroll transactions that were coded to the program and the time and effort documentation for it. Context: It was identified that while the school has some supporting documentation for amounts by employee coded to the grant, there was no further documentation with additional information of the review and approval for how those amounts were allocated to the grant. Questioned Costs: Unknown Cause: The School was unable to locate any specific documentation of reviews and approvals for the expenses charged to the program. Effect: The School could charge an unallowable cost to the grant. Repeat Finding: This is not a repeat finding. Recommendation: CLA recommends the School ensures it documents the underlying support for how allowable payroll expenditures were charged to the program along with approval of that determination. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding number: 2023-001 CFDA number: 93.959 CFDA title: Block Grants for Prevention and Treatment of Substance Abuse Criteria: Under the Uniform Guidance, specifically 2 CFR 200.403(g), charges to Federal awards must be documented and supported by a system of internal controls, including documentation of approval of expenses. Condition: Although the Organization was able to provide copies of invoices for the underlying expenses tested, evidence of formal approval for certain expenses was unavailable. Cause: The Organization does not have a system in place to formally document all invoice approvals. Possible effect: While the examined underlying expenses appear necessary and reasonable for the performance of the federal award, there is an elevated risk of unallowable expenses being billed to federal awards. Recommendation: Management should implement procedures for the approval of invoices, clearly outlining the roles and responsibilities of personnel and detailing appropriate documentation of approvals. Views of responsible officials: We agree with the finding. Management does obtain approval for all invoices; however, in certain instances, approval may be given verbally and not formally documented. We will review our current procedures for obtaining and documenting approval and update the procedures to ensure adequate evidence of approval is documented.
Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance – Material Weakness Criteria or Specific Requirement A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Management of the School District is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal pro¬gram. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of per¬forming their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context There were several invoices for costs that occurred prior to the start of the School District’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the authorized period of performance, they are not eligible to be charged to that grant. Cause The School District has not established adequate procedures to ensure costs charged to the grant are within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related to salaries and contracted services incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $49,883. Recommendation The School District should implement controls to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance – Material Weakness Criteria or Specific Requirement A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Management of the School District is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal pro¬gram. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of per¬forming their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context There were several invoices for costs that occurred prior to the start of the School District’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the authorized period of performance, they are not eligible to be charged to that grant. Cause The School District has not established adequate procedures to ensure costs charged to the grant are within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related to salaries and contracted services incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $49,883. Recommendation The School District should implement controls to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance – Material Weakness Criteria or Specific Requirement A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Management of the School District is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal pro¬gram. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of per¬forming their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context There were several invoices for costs that occurred prior to the start of the School District’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the authorized period of performance, they are not eligible to be charged to that grant. Cause The School District has not established adequate procedures to ensure costs charged to the grant are within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related to salaries and contracted services incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $49,883. Recommendation The School District should implement controls to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance – Material Weakness Criteria or Specific Requirement A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Management of the School District is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal pro¬gram. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of per¬forming their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context There were several invoices for costs that occurred prior to the start of the School District’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the authorized period of performance, they are not eligible to be charged to that grant. Cause The School District has not established adequate procedures to ensure costs charged to the grant are within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related to salaries and contracted services incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $49,883. Recommendation The School District should implement controls to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Federal Agency: Department of Education Cluster/Program: Special Education Cluster AL Number(s): 84.027 Award Year: 2023 Compliance Requirement: Period of Performance Type of Finding Compliance Internal Control over Compliance – Material Weakness Criteria or Specific Requirement A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Management of the School District is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal pro¬gram. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of per¬forming their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context There were several invoices for costs that occurred prior to the start of the School District’s fiscal year 2023 IDEA special education grant. Since these costs occurred outside of the authorized period of performance, they are not eligible to be charged to that grant. Cause The School District has not established adequate procedures to ensure costs charged to the grant are within the authorized period of performance. Effect or Potential Effect Due to the weakness in internal control noted above, there are known and questioned costs reported related to salaries and contracted services incurred prior to the period of performance and charged to the grant. Questioned Costs Known questioned costs reported are $49,883. Recommendation The School District should implement controls to ensure that no costs are incurred for a grant prior to the authorized period of performance. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Reference Number: 2023-003 Prior Year Finding: No Federal Agency: U.S. Department of Education Department: Portsmouth Public Schools (PPS) Federal Program: Special Education Cluster (IDEA) Assistance Listing: 84.027, 84.173 Federal Award Identification Number and Year: None, 2021 Pass-Through Entity: Commonwealth of Virginia Department of Education Pass-Through Award Number and Period: H027A200107 (7/1/20-9/30/22) Compliance Requirement: Period of Performance Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Compliance – A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Control – Per 2 CFR section 200.303(a), a non-federal entity must: Establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should comply with the guidance in "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control-Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition PPS charged program costs to the grant after the period of performance period ended. We noted that an invoice for $176.05, for goods/services received in October 2022, wase charged to the federal grant ending September 2022. PPS did not obtain prior approval or an extension from the awarding agency before charging the grant. Context: One out of twenty-one samples selected for testing was charged to the grant after period of performance. Questioned costs: $176.05, represents the costs charged to the program after the period of performance. Cause: PPS did not consistently monitor the period of performance for a federal award to ensure that costs were only charged during the allowed period. Effect: PPS expensing of funds out of the period of performance may result in noncompliance and questioned costs from the grantor. Recommendation: We recommend that PPS enhance its procedures and internal controls to ensure that expenditures are not charged to federal awards during the period of performance. Views of responsible officials: Management agrees with the finding.
Reference Number: 2023-003 Prior Year Finding: No Federal Agency: U.S. Department of Education Department: Portsmouth Public Schools (PPS) Federal Program: Special Education Cluster (IDEA) Assistance Listing: 84.027, 84.173 Federal Award Identification Number and Year: None, 2021 Pass-Through Entity: Commonwealth of Virginia Department of Education Pass-Through Award Number and Period: H027A200107 (7/1/20-9/30/22) Compliance Requirement: Period of Performance Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Compliance – A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). Control – Per 2 CFR section 200.303(a), a non-federal entity must: Establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should comply with the guidance in "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control-Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition PPS charged program costs to the grant after the period of performance period ended. We noted that an invoice for $176.05, for goods/services received in October 2022, wase charged to the federal grant ending September 2022. PPS did not obtain prior approval or an extension from the awarding agency before charging the grant. Context: One out of twenty-one samples selected for testing was charged to the grant after period of performance. Questioned costs: $176.05, represents the costs charged to the program after the period of performance. Cause: PPS did not consistently monitor the period of performance for a federal award to ensure that costs were only charged during the allowed period. Effect: PPS expensing of funds out of the period of performance may result in noncompliance and questioned costs from the grantor. Recommendation: We recommend that PPS enhance its procedures and internal controls to ensure that expenditures are not charged to federal awards during the period of performance. Views of responsible officials: Management agrees with the finding.
Finding number: 2023-012 Federal agency: U.S. Department of Treasury Programs: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance listing #: 21.027 Award year: 2023 Compliance requirement: Allowable Costs Criteria According to 2 CFR 200.403 Factors affecting allowability of costs: Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity. (g) Be adequately documented. See also §§ 200.300 through 200.309 of this part. (h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to § 200.308(e)(3). Condition The Federal Government requires that costs must be adequately documented and must be incurred during the approved budget period. During our testing, we noted the College failed to provide a copy of check or ACH payment information for 1 expenditure, out of a sample of 5. As a result, the College was unable to provide the proof of payment to support the expenditure is an allowable cost. Our sample was not, and was not intended to be, statistically valid. Cause The College failed to have the proper internal controls in place to keep the proof of payment to support the expenditure that was reimbursed from the federal award. Effect The invoice that was reimbursed from the federal award may not be an allowable cost. Questioned Costs $1,655 Identification as a Repeat Finding, if applicable Not applicable. Recommendation The College should implement internal control procedures to verify that reimbursement requests are only submitted for invoices that have been paid. View of Responsible Officials The College agrees with the finding.
2023-003 – Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Health and Human Services Title: Substance Use Disorder Residential Treatment for Pregnant and Postpartum Women Assistance listing number: 93.243 Award year: 9/30/2018 – 9/29/2023 Criteria: According to 2 CFR Part 200.403, to be allowable under federal awards, costs must be adequately documented, be necessary and reasonable for the performance of the federal award, and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Additionally, according to 2 CFR Part 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and comply with established accounting policies and practices of the entity. Condition: Accurate and complete records to support disbursements were not maintained for the program. We specifically noted the following: • SFRC is currently allocating payroll costs to the program based on budget estimates. There is not a process in place to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. • For one month during fiscal year 2023, the amounts charged to the program were not supported by wages paid to the employee (used as the basis for the amount allocated to the program). • For two of six non-payroll disbursements tested, the amount allocated to the program did not agree to the amount paid to the vendor. • Indirect costs charged to the program were not allocated correctly based on SFRC’s approved indirect cost rate. Context: 15 of 15 payroll transactions tested were allocated to the program based on budget estimates. Two of six non-payroll disbursements did not agree with source documentation. Questioned Costs: $33,429 Cause: SFRC has not developed a process to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. There was not adequate review of reimbursement requests to ensure that payroll and non-payroll disbursements agree with source documentation. Indirect costs were not charged to the program using the approved indirect cost rate for fiscal year 2023. Effect: SFRC may not be able to demonstrate that costs charged to federal programs are allowable. Auditor’s Recommendation: SFRC should implement a process of comparing actual time and effort of employees to SFRC’s budget estimates at least bi-annually. Alternatively, SFRC could require employees to report their actual daily time on federal awards to ensure amounts charged are accurate and properly allocated. SFRC should implement a review process of reimbursement requests to ensure that disbursements agree with source documentation, and that indirect costs are charged to the program accurately. Management’s Response: Management implemented a process to evaluate time spent each month. That allocation is used to classify actual salary paid to particular federal awards on a pay period basis.
Criteria: CFR 200.403 states “Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (g) Be adequately documented.” Condition: In testing, the Agency was not able to provide support for 2 of 80 expenditure transactions reviewed. Cause: The Agency has not implemented procedures, to the degree necessary, to ensure that support/source documentation is maintained and readily available for grant expenses. Effect: Expenses are not properly supported with documentation. The Agency was not able to provide support for 2 of 80 expenditure transactions reviewed. Questioned Costs: N/A Recommendation: We recommend that the Agency update record retention controls to improve retention processes. Views of Responsible Officials: Management agrees with this finding and their response is included in this corrective action plan.
Federal Agency: Department of Agriculture Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. 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, 10.512, 10.443, 10.215 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, NI191444XXXXG019, NI201444XXXXG009, A0192501X443G023, SUB00002488 PASS THRU 2019- 38640-29878 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 that USDA federal funds were not spent on disallowed costs. 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. As required by 2 CFR 200.403 expenditures of federal awards should be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. Context: During testing, we were made aware of thirteen individuals whose salaries were improperly coded to a teaching code in USDA federal and state match funds. A total of $256,940 in federal funds and $160,791 in state match funds were coded to a teaching account salary code. Additionally, during our testing of 40 payroll we identified 1 transaction that was improperly coded to the incorrect account code. Questioned costs: $256,940 Cause: The University does not have an effective control in place to ensure payroll transactions are properly coded between federal and nonfederal funds. Effect: Failure to properly record federal and nonfederal funds may result in inaccurate reporting of disallowed costs on the Schedule of Expenditures of Federal Awards. Repeat finding: No Recommendation: We recommend the University review its current procedures to ensure non-federal costs are not being allocated to federal fund codes. Also, the University should process retro-active cost transfers or payroll adjustments to ensure that no teaching salaries are coded to USDA grant funds. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.