Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.
Federal Program Titles ? Research & Development Cluster and COVID 19 National Organizations of State and Local Officials Assistance Listing Nos. ? As listed on the Schedule of Expenditures of Federal Awards for R&D Cluster 93.011 ? COVID 19 National Organizations of State and Local Officials Federal Agencies ? U.S. Department of Agriculture, U.S. Department of Commerce, U.S. Department of Defense, U.S. Department of Interior, U.S. Department of Justice, Department of State, U.S. Department of Transportation, National Aeronautics and Space Administration, National Endowment for the Humanities, National Science Foundation, U.S. Department of Veterans Affairs, U.S. Department of Energy, U.S. Department of Education, and U.S. Department of Health and Human Services Federal Award Numbers ? As listed on the Schedule of Expenditures of Federal Awards Grant Award Periods ? Various for Research & Development Cluster and June 1, 2021 to August 31, 2022 and July 31, 2021 to October 31, 2022, for COVID 19 National Organizations of State and Local Officials Compliance Requirements ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: According to 2 CFR 200.419, a higher education entity that receives an aggregate total of $50 million or more in Federal awards must disclose their cost accounting practices by filing a Disclosure Statement (DS 2). An accurate DS 2 must be maintained and the higher education entity must comply with the cost accounting practices established within the DS 2. Amendments to the DS 2 must be filed with the cognizant agency for indirect costs in advance of a disclosed practice being changed to comply with a new or modified standard, or when a practice is changed for other reasons. Amendments of a DS 2 may be submitted at any time. Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The University?s last submitted DS 2 to the U.S. Department of Health & Human Services was March 27, 2007. The University implemented significant portions of Workday on July 1, 2020. We noted multiple items in the existing DS 2 that are no longer applicable/accurate and/or refers to previous practices and policies, including those related to the University?s salary and wage accumulation system. The University did not have an effective system of internal control in place to ensure compliance with the requirements for amending its DS 2. Questioned Cost: There are no questioned costs. Cause and Effect: In discussing these conditions with University management, they stated that capacity issues resulted in the a revised DS 2 not being prepared and submitted. Repeat Finding: A similar finding was reported in prior year audit as finding number 2021 002. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the University enhance its internal control process to ensure the University has effective internal controls in place to ensure requirements around the DS 2 are met. We recommend the University perform a thorough review of their existing DS 2 and determine what adjustments to the existing D2-2 are needed to reflect current policies and practices. Additionally, we recommend the University implement a process to routinely review the DS 2 so that any updates are submitted as required. Lastly, we recommend someone other than the preparer perform a review of the DS 2 prior to any amendments being submitted.