2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.
2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.