Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.
Assistance Listing, Federal Agency, and Program Name - 84.027 Special Education Cluster ("IDEA") and Research and Development Cluster ("R&D") Federal Award Identification Number and Year - IDEA - 700005133 and R&D - All ALN's Pass through Entity - IDEA - N/A and R&D - Various Finding Type - Significant deficiency Repeat Finding - No Criteria - The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity related to the Federal award pertains to events that require the non Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards. (2 CFR 200.502) Condition - Out of our 40 samples tested for allowability in the Special Education Cluster, the University improperly included 2 expenditures for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Out of our 40 samples tested for allowability in the Research and Development Cluster, the University improperly included 1 expenditure for goods and services incurred or received in a prior year on the schedule of expenditures of federal awards (SEFA) in the current year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - As part of the University's year end closing process, they accrue for invoices received subsequent to year end but relate to the prior fiscal year. Our sample identified two invoices that were improperly excluded from the University's analysis in the prior year and therefore were improperly included in the current year SEFA. Cause and Effect - The University did not follow its procedure to ensure all expenditures were captured in its year end analysis resulting in expenditures improperly included in the current year SEFA. Recommendation - We recommend the University review its current policy and procedures related to identifying and capturing grant expenditures in the proper period. Views of Responsible Officials and Planned Corrective Actions - The university implemented a new financial enterprise software system that allows each department within the university to improve its ability to monitor and track status of invoices as well as reduce processing time by the Accounts Payable Department to vouch approved expenditures.