Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.