2023-004: Lack of Payroll Documentation Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition – During our audit, we noticed multiple employees' approved pay rates were not retained or did not agree with the actual amount paid and recorded in accounting system. Cause – Procedure in place was not followed to ensure that all wage rates get approvals and are documented in employee personnel files. Effect – Employees may be paid using an inappropriate rate or using a rate that is disputed by the employee or employer. Salaries or wages may be overcharged or undercharged to grant if pay rates are not documented. Context – A nonstatistical sample of 30 payroll transactions were selected for testing. Employee’s actual pay rate did not agree or was not supported by approved pay rate for 19 transactions. Recommendation – We recommend the management review personnel files to ensure all required documentation is retained and accurate. We also recommend management review and update policies and procedures to ensure responsibilities are clear and future files are complete. Auditee’s comments and response – Management will review policies and procedures to ensure information is complete and up-to-date. Responsible party for corrective action: Sharon Day, Executive Director Repeat finding – No
2023-005: Payroll Timecard Approval Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Compliance and Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition – During testing, we noticed multiple timecards not approved by the responsible individual so the required supervisors’ review of the timecard for accurate hours and allocations did not occur and was not documented. Cause – Controls in place did not operate as designed so hours charged to the grant were not properly reviewed for accuracy by responsible individuals. Effect – Salaries or wages may be overcharged or undercharged to grant if program allocation is not documented. If the granting agency ever questioned costs, IPTF may not be able to prove that all the funds requested for reimbursement from the agency were for activities allowed under the grant. Context – A nonstatistical sample of 30 payroll transactions were selected for testing. Timecard approval was missing or performed by an unauthorized individual for 7 transactions. Recommendation – We recommend the management implement and enforce a review process to ensure all timecards are reviewed by responsible individual. Auditee’s comments and response – Management will review policies and procedures to ensure all timecards are reviewed by responsible individual. Responsible party for corrective action: Sharon Day, Executive Director Repeat finding – No
2023-005: Payroll Timecard Approval Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Compliance and Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition – During testing, we noticed multiple timecards not approved by the responsible individual so the required supervisors’ review of the timecard for accurate hours and allocations did not occur and was not documented. Cause – Controls in place did not operate as designed so hours charged to the grant were not properly reviewed for accuracy by responsible individuals. Effect – Salaries or wages may be overcharged or undercharged to grant if program allocation is not documented. If the granting agency ever questioned costs, IPTF may not be able to prove that all the funds requested for reimbursement from the agency were for activities allowed under the grant. Context – A nonstatistical sample of 30 payroll transactions were selected for testing. Timecard approval was missing or performed by an unauthorized individual for 7 transactions. Recommendation – We recommend the management implement and enforce a review process to ensure all timecards are reviewed by responsible individual. Auditee’s comments and response – Management will review policies and procedures to ensure all timecards are reviewed by responsible individual. Responsible party for corrective action: Sharon Day, Executive Director Repeat finding – No
2023-005: Payroll Timecard Approval Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.939 Compliance and Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Criteria – 2 CFR § 200.430 requires that compensation for individual employees be reasonable for the services rendered, be consistently applied to both federal and non-federal activities, follows all of the Organizations written policies, and is adequately documented. Adequately documented as defined by the standard requires the charges must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition – During testing, we noticed multiple timecards not approved by the responsible individual so the required supervisors’ review of the timecard for accurate hours and allocations did not occur and was not documented. Cause – Controls in place did not operate as designed so hours charged to the grant were not properly reviewed for accuracy by responsible individuals. Effect – Salaries or wages may be overcharged or undercharged to grant if program allocation is not documented. If the granting agency ever questioned costs, IPTF may not be able to prove that all the funds requested for reimbursement from the agency were for activities allowed under the grant. Context – A nonstatistical sample of 30 payroll transactions were selected for testing. Timecard approval was missing or performed by an unauthorized individual for 7 transactions. Recommendation – We recommend the management implement and enforce a review process to ensure all timecards are reviewed by responsible individual. Auditee’s comments and response – Management will review policies and procedures to ensure all timecards are reviewed by responsible individual. Responsible party for corrective action: Sharon Day, Executive Director Repeat finding – No
Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Title I Grants to Local Educational Agencies ALN: 84.010A English Language Acquisition State Grants ALN: 84.365 Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) ALN: 84.425U Criteria: Salaries and wages charged to Federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart I, 2 CFR §200.430. Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District PAR forms were either not available, or did not accurately reflect the allocation or the grant that the employee was charged to in order to comply with Subpart I, 2 CFR §200.430. Cause: Employee PAR forms should accurately reflect the time and effort, as described in Subpart I, 2 CFR §200.430, to support salaries, and other forms of compensation charged to a federal program. During our audit testing, we noted that some PAR forms, maintained by the Payroll Department, were not on file for certain employees, there were a few instances of PAR forms not indicating the correct federal program that the employee was charged to, and there were some instances where the PAR form allocation of payroll was not correctly charged to the specific federal grant. See Context below for more specifics. Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the Federal awards. Questioned Costs: None reported. Context: For the Education Stabilization Funds (ESF) grant, based on a total payroll population size of sixty-eight (68) employees, an audit sample of eleven (11) employees was selected based on a higher risk assessment of 15%. Of the eleven (11) employees sampled, we noted that two (2) employees did not have PAR forms on file, and three (3) employees PAR forms did not have the ESF federal program on them to indicate that the employee was charged to the ESF grant, and two (2) employees PAR forms indicated certain allocations to be charged to another grant; however, these allocation amounts were charged to the ESF grant. For the Title I grant, based on a total population size of thirty-eight (38) employees, an audit sample of four (4) employees was selected based on a lower risk assessment of 10%. Of the four (4) samples selected, we noted that two (2) employee’s PARs did not have the Title I program on them to indicate that the employee was charged to the Title I grant. For the English Language Acquisition State Grants, based on a total population of five (5) employees, an audit sample of one (1) employee was selected based on a lower risk assessment of 10%. On that sample selection of one (1), we noted that the employee’s PAR did not have the English Language Acquisition State Grants program on it to indicate that the employee was charged to that grant. Recommendation: The District should prepare the appropriate documentation to support salaries and wages determined by services performed that are charged to Federal awards in accordance with the requirements of the Uniform Guidance at Subpart I, 2 CFR §200.430. In addition, the District should ensure that all PAR forms properly reflect the grant that the employee is charged to in order to support the request for reimbursement under that grant. Views of Responsible Officials of Auditee: The District will properly review and maintain the federal personnel activity reports to ensure the employee’s salary, or other form of compensation, is correctly coded to the grant and the form accurately reflects the federal program in which the employee’s earnings were allocated to support the compliance with Subpart I, 2 CFR §200.430.
Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Title I Grants to Local Educational Agencies ALN: 84.010A English Language Acquisition State Grants ALN: 84.365 Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) ALN: 84.425U Criteria: Salaries and wages charged to Federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart I, 2 CFR §200.430. Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District PAR forms were either not available, or did not accurately reflect the allocation or the grant that the employee was charged to in order to comply with Subpart I, 2 CFR §200.430. Cause: Employee PAR forms should accurately reflect the time and effort, as described in Subpart I, 2 CFR §200.430, to support salaries, and other forms of compensation charged to a federal program. During our audit testing, we noted that some PAR forms, maintained by the Payroll Department, were not on file for certain employees, there were a few instances of PAR forms not indicating the correct federal program that the employee was charged to, and there were some instances where the PAR form allocation of payroll was not correctly charged to the specific federal grant. See Context below for more specifics. Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the Federal awards. Questioned Costs: None reported. Context: For the Education Stabilization Funds (ESF) grant, based on a total payroll population size of sixty-eight (68) employees, an audit sample of eleven (11) employees was selected based on a higher risk assessment of 15%. Of the eleven (11) employees sampled, we noted that two (2) employees did not have PAR forms on file, and three (3) employees PAR forms did not have the ESF federal program on them to indicate that the employee was charged to the ESF grant, and two (2) employees PAR forms indicated certain allocations to be charged to another grant; however, these allocation amounts were charged to the ESF grant. For the Title I grant, based on a total population size of thirty-eight (38) employees, an audit sample of four (4) employees was selected based on a lower risk assessment of 10%. Of the four (4) samples selected, we noted that two (2) employee’s PARs did not have the Title I program on them to indicate that the employee was charged to the Title I grant. For the English Language Acquisition State Grants, based on a total population of five (5) employees, an audit sample of one (1) employee was selected based on a lower risk assessment of 10%. On that sample selection of one (1), we noted that the employee’s PAR did not have the English Language Acquisition State Grants program on it to indicate that the employee was charged to that grant. Recommendation: The District should prepare the appropriate documentation to support salaries and wages determined by services performed that are charged to Federal awards in accordance with the requirements of the Uniform Guidance at Subpart I, 2 CFR §200.430. In addition, the District should ensure that all PAR forms properly reflect the grant that the employee is charged to in order to support the request for reimbursement under that grant. Views of Responsible Officials of Auditee: The District will properly review and maintain the federal personnel activity reports to ensure the employee’s salary, or other form of compensation, is correctly coded to the grant and the form accurately reflects the federal program in which the employee’s earnings were allocated to support the compliance with Subpart I, 2 CFR §200.430.
Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Title I Grants to Local Educational Agencies ALN: 84.010A English Language Acquisition State Grants ALN: 84.365 Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) ALN: 84.425U Criteria: Salaries and wages charged to Federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart I, 2 CFR §200.430. Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District PAR forms were either not available, or did not accurately reflect the allocation or the grant that the employee was charged to in order to comply with Subpart I, 2 CFR §200.430. Cause: Employee PAR forms should accurately reflect the time and effort, as described in Subpart I, 2 CFR §200.430, to support salaries, and other forms of compensation charged to a federal program. During our audit testing, we noted that some PAR forms, maintained by the Payroll Department, were not on file for certain employees, there were a few instances of PAR forms not indicating the correct federal program that the employee was charged to, and there were some instances where the PAR form allocation of payroll was not correctly charged to the specific federal grant. See Context below for more specifics. Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the Federal awards. Questioned Costs: None reported. Context: For the Education Stabilization Funds (ESF) grant, based on a total payroll population size of sixty-eight (68) employees, an audit sample of eleven (11) employees was selected based on a higher risk assessment of 15%. Of the eleven (11) employees sampled, we noted that two (2) employees did not have PAR forms on file, and three (3) employees PAR forms did not have the ESF federal program on them to indicate that the employee was charged to the ESF grant, and two (2) employees PAR forms indicated certain allocations to be charged to another grant; however, these allocation amounts were charged to the ESF grant. For the Title I grant, based on a total population size of thirty-eight (38) employees, an audit sample of four (4) employees was selected based on a lower risk assessment of 10%. Of the four (4) samples selected, we noted that two (2) employee’s PARs did not have the Title I program on them to indicate that the employee was charged to the Title I grant. For the English Language Acquisition State Grants, based on a total population of five (5) employees, an audit sample of one (1) employee was selected based on a lower risk assessment of 10%. On that sample selection of one (1), we noted that the employee’s PAR did not have the English Language Acquisition State Grants program on it to indicate that the employee was charged to that grant. Recommendation: The District should prepare the appropriate documentation to support salaries and wages determined by services performed that are charged to Federal awards in accordance with the requirements of the Uniform Guidance at Subpart I, 2 CFR §200.430. In addition, the District should ensure that all PAR forms properly reflect the grant that the employee is charged to in order to support the request for reimbursement under that grant. Views of Responsible Officials of Auditee: The District will properly review and maintain the federal personnel activity reports to ensure the employee’s salary, or other form of compensation, is correctly coded to the grant and the form accurately reflects the federal program in which the employee’s earnings were allocated to support the compliance with Subpart I, 2 CFR §200.430.
Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Title I Grants to Local Educational Agencies ALN: 84.010A English Language Acquisition State Grants ALN: 84.365 Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) ALN: 84.425U Criteria: Salaries and wages charged to Federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart I, 2 CFR §200.430. Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District PAR forms were either not available, or did not accurately reflect the allocation or the grant that the employee was charged to in order to comply with Subpart I, 2 CFR §200.430. Cause: Employee PAR forms should accurately reflect the time and effort, as described in Subpart I, 2 CFR §200.430, to support salaries, and other forms of compensation charged to a federal program. During our audit testing, we noted that some PAR forms, maintained by the Payroll Department, were not on file for certain employees, there were a few instances of PAR forms not indicating the correct federal program that the employee was charged to, and there were some instances where the PAR form allocation of payroll was not correctly charged to the specific federal grant. See Context below for more specifics. Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the Federal awards. Questioned Costs: None reported. Context: For the Education Stabilization Funds (ESF) grant, based on a total payroll population size of sixty-eight (68) employees, an audit sample of eleven (11) employees was selected based on a higher risk assessment of 15%. Of the eleven (11) employees sampled, we noted that two (2) employees did not have PAR forms on file, and three (3) employees PAR forms did not have the ESF federal program on them to indicate that the employee was charged to the ESF grant, and two (2) employees PAR forms indicated certain allocations to be charged to another grant; however, these allocation amounts were charged to the ESF grant. For the Title I grant, based on a total population size of thirty-eight (38) employees, an audit sample of four (4) employees was selected based on a lower risk assessment of 10%. Of the four (4) samples selected, we noted that two (2) employee’s PARs did not have the Title I program on them to indicate that the employee was charged to the Title I grant. For the English Language Acquisition State Grants, based on a total population of five (5) employees, an audit sample of one (1) employee was selected based on a lower risk assessment of 10%. On that sample selection of one (1), we noted that the employee’s PAR did not have the English Language Acquisition State Grants program on it to indicate that the employee was charged to that grant. Recommendation: The District should prepare the appropriate documentation to support salaries and wages determined by services performed that are charged to Federal awards in accordance with the requirements of the Uniform Guidance at Subpart I, 2 CFR §200.430. In addition, the District should ensure that all PAR forms properly reflect the grant that the employee is charged to in order to support the request for reimbursement under that grant. Views of Responsible Officials of Auditee: The District will properly review and maintain the federal personnel activity reports to ensure the employee’s salary, or other form of compensation, is correctly coded to the grant and the form accurately reflects the federal program in which the employee’s earnings were allocated to support the compliance with Subpart I, 2 CFR §200.430.
Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Title I Grants to Local Educational Agencies ALN: 84.010A English Language Acquisition State Grants ALN: 84.365 Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) ALN: 84.425U Criteria: Salaries and wages charged to Federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart I, 2 CFR §200.430. Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District PAR forms were either not available, or did not accurately reflect the allocation or the grant that the employee was charged to in order to comply with Subpart I, 2 CFR §200.430. Cause: Employee PAR forms should accurately reflect the time and effort, as described in Subpart I, 2 CFR §200.430, to support salaries, and other forms of compensation charged to a federal program. During our audit testing, we noted that some PAR forms, maintained by the Payroll Department, were not on file for certain employees, there were a few instances of PAR forms not indicating the correct federal program that the employee was charged to, and there were some instances where the PAR form allocation of payroll was not correctly charged to the specific federal grant. See Context below for more specifics. Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the Federal awards. Questioned Costs: None reported. Context: For the Education Stabilization Funds (ESF) grant, based on a total payroll population size of sixty-eight (68) employees, an audit sample of eleven (11) employees was selected based on a higher risk assessment of 15%. Of the eleven (11) employees sampled, we noted that two (2) employees did not have PAR forms on file, and three (3) employees PAR forms did not have the ESF federal program on them to indicate that the employee was charged to the ESF grant, and two (2) employees PAR forms indicated certain allocations to be charged to another grant; however, these allocation amounts were charged to the ESF grant. For the Title I grant, based on a total population size of thirty-eight (38) employees, an audit sample of four (4) employees was selected based on a lower risk assessment of 10%. Of the four (4) samples selected, we noted that two (2) employee’s PARs did not have the Title I program on them to indicate that the employee was charged to the Title I grant. For the English Language Acquisition State Grants, based on a total population of five (5) employees, an audit sample of one (1) employee was selected based on a lower risk assessment of 10%. On that sample selection of one (1), we noted that the employee’s PAR did not have the English Language Acquisition State Grants program on it to indicate that the employee was charged to that grant. Recommendation: The District should prepare the appropriate documentation to support salaries and wages determined by services performed that are charged to Federal awards in accordance with the requirements of the Uniform Guidance at Subpart I, 2 CFR §200.430. In addition, the District should ensure that all PAR forms properly reflect the grant that the employee is charged to in order to support the request for reimbursement under that grant. Views of Responsible Officials of Auditee: The District will properly review and maintain the federal personnel activity reports to ensure the employee’s salary, or other form of compensation, is correctly coded to the grant and the form accurately reflects the federal program in which the employee’s earnings were allocated to support the compliance with Subpart I, 2 CFR §200.430.
Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Title I Grants to Local Educational Agencies ALN: 84.010A English Language Acquisition State Grants ALN: 84.365 Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) ALN: 84.425U Criteria: Salaries and wages charged to Federal awards must be supported by documentation prescribed by the Uniform Guidance at Subpart I, 2 CFR §200.430. Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District PAR forms were either not available, or did not accurately reflect the allocation or the grant that the employee was charged to in order to comply with Subpart I, 2 CFR §200.430. Cause: Employee PAR forms should accurately reflect the time and effort, as described in Subpart I, 2 CFR §200.430, to support salaries, and other forms of compensation charged to a federal program. During our audit testing, we noted that some PAR forms, maintained by the Payroll Department, were not on file for certain employees, there were a few instances of PAR forms not indicating the correct federal program that the employee was charged to, and there were some instances where the PAR form allocation of payroll was not correctly charged to the specific federal grant. See Context below for more specifics. Effect: Noncompliance could result in the incorrect amount for services rendered being charged to the Federal awards. Questioned Costs: None reported. Context: For the Education Stabilization Funds (ESF) grant, based on a total payroll population size of sixty-eight (68) employees, an audit sample of eleven (11) employees was selected based on a higher risk assessment of 15%. Of the eleven (11) employees sampled, we noted that two (2) employees did not have PAR forms on file, and three (3) employees PAR forms did not have the ESF federal program on them to indicate that the employee was charged to the ESF grant, and two (2) employees PAR forms indicated certain allocations to be charged to another grant; however, these allocation amounts were charged to the ESF grant. For the Title I grant, based on a total population size of thirty-eight (38) employees, an audit sample of four (4) employees was selected based on a lower risk assessment of 10%. Of the four (4) samples selected, we noted that two (2) employee’s PARs did not have the Title I program on them to indicate that the employee was charged to the Title I grant. For the English Language Acquisition State Grants, based on a total population of five (5) employees, an audit sample of one (1) employee was selected based on a lower risk assessment of 10%. On that sample selection of one (1), we noted that the employee’s PAR did not have the English Language Acquisition State Grants program on it to indicate that the employee was charged to that grant. Recommendation: The District should prepare the appropriate documentation to support salaries and wages determined by services performed that are charged to Federal awards in accordance with the requirements of the Uniform Guidance at Subpart I, 2 CFR §200.430. In addition, the District should ensure that all PAR forms properly reflect the grant that the employee is charged to in order to support the request for reimbursement under that grant. Views of Responsible Officials of Auditee: The District will properly review and maintain the federal personnel activity reports to ensure the employee’s salary, or other form of compensation, is correctly coded to the grant and the form accurately reflects the federal program in which the employee’s earnings were allocated to support the compliance with Subpart I, 2 CFR §200.430.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Pass-Through Entity: Illinois Department of Human Services Pass-Through Number: 43CBC03483 and 43CBZ03223 Award Periods: July 1, 2022 – June 30, 2023 Type of Finding: Immaterial Noncompliance and Significant deficiency in internal control over compliance Criteria: 2 CFR 200.430 indicates that compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal Award. Condition: The Organization used an incorrect payroll amount when coding employee payroll expense to the grant causing the expenditures charged to the grant to be overstated. Questioned Costs: $4,555 Context: Two of forty transactions selected for testing. Cause: Oversight Effect: The Organization may draw down funding for a greater amount than expenses they have incurred. Repeat Finding: No. Recommendation: Management should refine its process for tracking costs and charging costs to grants and look for opportunities to automat the process and reduce manual involvement, which creates an opportunity for error. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Pass-Through Entity: Illinois Department of Human Services Pass-Through Number: 43CBC03483 and 43CBZ03223 Award Periods: July 1, 2022 – June 30, 2023 Type of Finding: Immaterial Noncompliance and Significant deficiency in internal control over compliance Criteria: 2 CFR 200.430 indicates that compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal Award. Condition: The Organization used an incorrect payroll amount when coding employee payroll expense to the grant causing the expenditures charged to the grant to be overstated. Questioned Costs: $4,555 Context: Two of forty transactions selected for testing. Cause: Oversight Effect: The Organization may draw down funding for a greater amount than expenses they have incurred. Repeat Finding: No. Recommendation: Management should refine its process for tracking costs and charging costs to grants and look for opportunities to automat the process and reduce manual involvement, which creates an opportunity for error. Views of Responsible Officials: There is no disagreement with the audit finding.
REFERENCE: 2023-101 CFDA NUMBER 84.425D – COVID 19 – EDUCATION STABILIZATION FUND U.S. DEPARTMENT OF EDUCATION – 2023 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER: S425D210038 QUESTIONED COSTS N/A CONDITION For the only employee paid under the School Safety Grant, the two semi-annual certifications for the employee did not cover the time period for wages charged to the grant. The certifications covered the school year period of July 18, 2022 to May 26, 2023, rather than the fiscal year period of July 1, 2022 through June 30, 2023. Additionally, although the certifications were signed by a supervisor, the date of review was not documented. Alternative procedures were performed to ensure that the costs were allowable to the program. CRITERIA In accordance with 2 CFR, Subtitle A, Chapter II, Part 200, Subpart E General Provisions for Selected Items of Cost, §200.430(i), (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities (for IHE, this per the IHE's definition of IBS); (iv) Encompass federally-assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; (v) Comply with the established accounting policies and practices of the non-Federal entity (See paragraph (h)(1)(ii) above for treatment of incidental work for IHEs.); and (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. In accordance with OMB Compliance Supplement, Part 6 – Internal Control, The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. EFFECT Distribution of the employee's salary or wages among specific activities or cost objectives was not properly documented and did not agree actual activities incurred. CAUSE Although internal controls were properly designed, there were deficiencies in the execution of the controls. RECOMMENDATION AND BENEFIT Semi-annual certifications and time and effort logs, should be reviewed to ensure that the time periods spent on the federal programs support the expenditures charged to the grant. Additionally, the certifications and logs should be reviewed to ensure that they are properly signed and dated by a supervisor. This will help ensure compliance with federal requirements and only allowable costs are charged to the program. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
REFERENCE: 2023-101 CFDA NUMBER 84.425D – COVID 19 – EDUCATION STABILIZATION FUND U.S. DEPARTMENT OF EDUCATION – 2023 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER: S425D210038 QUESTIONED COSTS N/A CONDITION For the only employee paid under the School Safety Grant, the two semi-annual certifications for the employee did not cover the time period for wages charged to the grant. The certifications covered the school year period of July 18, 2022 to May 26, 2023, rather than the fiscal year period of July 1, 2022 through June 30, 2023. Additionally, although the certifications were signed by a supervisor, the date of review was not documented. Alternative procedures were performed to ensure that the costs were allowable to the program. CRITERIA In accordance with 2 CFR, Subtitle A, Chapter II, Part 200, Subpart E General Provisions for Selected Items of Cost, §200.430(i), (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities (for IHE, this per the IHE's definition of IBS); (iv) Encompass federally-assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; (v) Comply with the established accounting policies and practices of the non-Federal entity (See paragraph (h)(1)(ii) above for treatment of incidental work for IHEs.); and (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. In accordance with OMB Compliance Supplement, Part 6 – Internal Control, The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. EFFECT Distribution of the employee's salary or wages among specific activities or cost objectives was not properly documented and did not agree actual activities incurred. CAUSE Although internal controls were properly designed, there were deficiencies in the execution of the controls. RECOMMENDATION AND BENEFIT Semi-annual certifications and time and effort logs, should be reviewed to ensure that the time periods spent on the federal programs support the expenditures charged to the grant. Additionally, the certifications and logs should be reviewed to ensure that they are properly signed and dated by a supervisor. This will help ensure compliance with federal requirements and only allowable costs are charged to the program. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Centers Cluster Assistance Listing Number: 93.224 and 93.527 Federal Award Identification Number: H80CS00824-21-00; H80CS00824-22-00; H8FCS41534-01-02 Award Periods: May 1, 2022 – April 30, 2023; May 1, 2023 – April 30, 2024; April 1, 2021 – March 31, 2023, respectively Type of Finding: Compliance and material weakness in internal control over compliance Criteria: A grantee's system of internal control should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates. 45 CFR 75.430(i)(1). In addition, CFR 200.430 indicates costs of compensation are allowable to the extent that they satisfy the specific requirement of determining and supporting the salary and wages based on records that accurately reflect the work performed. Salaries and wages charged to a grant should be tagged/identified by employee to ensure expenses are not counted or charged twice. Condition: The Organization did not verify that the wages being charged to the grant were consistent with the amount paid to employees. The internal controls over compliance were not properly set up to identify this until the audit testing was complete. In addition, the organization had inconsistent methods of tracking wages being charged to federal grants. Records were not kept consistently to support how employee wages were identified prior to drawdowns being submitted. Questioned Costs: As a result of our audit procedures, we identified questioned costs in the amount of $977 related to the Organization charging wages in excess of the amount actually paid to the employee. Context: One (1) of forty (40) transactions Cause: The organization had inconsistent methods of tracking salaries and wages charged to the grant and did not verify that the wages charged to the grant matched what was incurred by the Organization and paid to the employee. Effect: The Organization may inadvertently over charge the grant for wages that were not incurred or paid to employees. Repeat Finding: No. Recommendation: We recommend the Organization implement a comprehensive and thorough process to review all wages charged to federal and state grant prior to initiating a drawdown request or submitting a reimbursement request to the grantor. As part of this, the Organization should implement a consistent process for identifying the specific employees and wages being charged to each grant.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Centers Cluster Assistance Listing Number: 93.224 and 93.527 Federal Award Identification Number: H80CS00824-21-00; H80CS00824-22-00; H8FCS41534-01-02 Award Periods: May 1, 2022 – April 30, 2023; May 1, 2023 – April 30, 2024; April 1, 2021 – March 31, 2023, respectively Type of Finding: Compliance and material weakness in internal control over compliance Criteria: A grantee's system of internal control should include processes to review after-the-fact interim charges made to a Federal award based on budget estimates. 45 CFR 75.430(i)(1). In addition, CFR 200.430 indicates costs of compensation are allowable to the extent that they satisfy the specific requirement of determining and supporting the salary and wages based on records that accurately reflect the work performed. Salaries and wages charged to a grant should be tagged/identified by employee to ensure expenses are not counted or charged twice. Condition: The Organization did not verify that the wages being charged to the grant were consistent with the amount paid to employees. The internal controls over compliance were not properly set up to identify this until the audit testing was complete. In addition, the organization had inconsistent methods of tracking wages being charged to federal grants. Records were not kept consistently to support how employee wages were identified prior to drawdowns being submitted. Questioned Costs: As a result of our audit procedures, we identified questioned costs in the amount of $977 related to the Organization charging wages in excess of the amount actually paid to the employee. Context: One (1) of forty (40) transactions Cause: The organization had inconsistent methods of tracking salaries and wages charged to the grant and did not verify that the wages charged to the grant matched what was incurred by the Organization and paid to the employee. Effect: The Organization may inadvertently over charge the grant for wages that were not incurred or paid to employees. Repeat Finding: No. Recommendation: We recommend the Organization implement a comprehensive and thorough process to review all wages charged to federal and state grant prior to initiating a drawdown request or submitting a reimbursement request to the grantor. As part of this, the Organization should implement a consistent process for identifying the specific employees and wages being charged to each grant.
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.