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.
Finding Number: 2024-001 Repeat Finding: No Program Name/Assistance Listing Title: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Agency: Arizona Department of Transportation Federal Award Number: GRT-22-0008862-T Pass-Through Agency: Arizona Department of Transportation Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Other Criteria Management is responsible for establishing and maintaining internal controls over its accounting records. Further, in accordance with 2 CFR 200.510, the entity is responsible for the design and implementation of controls over the preparation of the Schedule of Expenditures of Federal Awards (SEFA) each fiscal year. Additionally, 2 CFR 200.303 requires the entity to establish and maintain internal control over the federal awards that provides reasonable assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. Condition YCIPTA was awarded a match for the purchase of a new bus. YCIPTA did not follow federal regulations regarding federal revenue transactions to ensure all activities were properly recorded and processed. Cause YCIPTA has not implemented sufficient controls over accounting transactions. Effect YCIPTA was not in compliance with federal regulations and guidelines. The transaction was unique and not part of the normal federal program operations. It was not known that the transaction was subject to Single Audit. Audit adjustments were required to properly reflect the activity. Context YCIPTA received a federal match for the purchase of a new bus. The following errors were noted in the recording of the bus: A bus valued at $120,488 was not recorded in the general ledger. The corresponding depreciation expense (and accumulated depreciation) of $20,081 was not recorded in the general ledger. Capital outlay of $12,753 was recorded in error in the general ledger Federal revenue of $107,735 for the match was not recorded in the general ledger or on the SEFA for the fiscal year. The sample was not intended to be, and was not, a statistically valid sample. Recommendation YCIPTA should improve internal controls and adhere to federal regulations. All applicable transactions and activity should be included in the SEFA for the fiscal year in which the expenditures occurred. Views of Responsible Officials See Corrective Action Plan.
Finding Reference 2024-05 Assistance Listing Number 20.205 Highway Planning and Construction (Federal-Aid Highway Program) 21.027 Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency Department of Transportation / Department of Treasury Type of Finding: Material Weakness on Internal Control and Noncompliance Condition: During the audit, management repeatedly provided inaccurate versions of the Schedule of Expenditures of Federal Awards (SEFA) to the auditors, requiring multiple revisions to correct errors in the total federal awards expended for programs 20.205 Highway Planning and Construction (Federal-Aid Highway Program) and 21.027 Coronavirus State and Local Fiscal Recovery Funds. Criteria: In accordance with 2 CFR § 200.510(b) (Financial Statements and SEFA Requirements), the auditee must: 1) Prepare an accurate SEFA that includes the total federal awards expended for the period under audit. 2) Ensure the SEFA is complete, accurate, and properly classified by fiscal year. 3) Provide sufficient information to allow auditors to test compliance with federal requirements. Cause: The recurring errors in the SEFA preparation indicate a lack of effective internal controls over preparation of the SEFA, particularly in ensuring that expenditures are accurately classified and reported within the correct fiscal year: A lack of oversight and reconciliation procedures to ensure expenditures are reported in the correct fiscal year. Inadequate review processes before submission of the SEFA to the auditors. Effect: The errors in the SEFA resulted in the following issues: Increased Risk of Material Misstatements within the SEFA – The multiple revisions required to correct significant errors in reported expenditures highlight a heightened risk of material misstatements in the SEFA, which could lead to misrepresentation of federal funding received and expended. Noncompliance with Uniform Guidance Requirements – The failure to prepare an accurate SEFA resulted in noncompliance with 2 CFR § 200.510(b), which requires the auditee to provide a complete and accurate accounting of federal expenditures for the audit. Questioned Costs: No questioned costs were identified, as the issue relates to the misclassification and misstatement of expenditures, rather than the allowability of costs. Recommendation: To ensure compliance with 2 CFR § 200.510(b) and improve internal controls over SEFA preparation, we recommend that the Authority: 1) Implement a formal review and reconciliation process to ensure federal expenditures are accurately reported in the correct fiscal year. 2) Enhance communication between finance and grant administration personnel to improve accuracy in expenditure classification. 3) Provide additional training to staff responsible for SEFA preparation on Uniform Guidance requirements for federal reporting. 4) Require a final, documented supervisory review of the SEFA before submission for audit to prevent reporting inaccuracies. Views of Responsible Officials Refer to Management’s unaudited corrective action plan.
Finding Reference 2024-05 Assistance Listing Number 20.205 Highway Planning and Construction (Federal-Aid Highway Program) 21.027 Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency Department of Transportation / Department of Treasury Type of Finding: Material Weakness on Internal Control and Noncompliance Condition: During the audit, management repeatedly provided inaccurate versions of the Schedule of Expenditures of Federal Awards (SEFA) to the auditors, requiring multiple revisions to correct errors in the total federal awards expended for programs 20.205 Highway Planning and Construction (Federal-Aid Highway Program) and 21.027 Coronavirus State and Local Fiscal Recovery Funds. Criteria: In accordance with 2 CFR § 200.510(b) (Financial Statements and SEFA Requirements), the auditee must: 1) Prepare an accurate SEFA that includes the total federal awards expended for the period under audit. 2) Ensure the SEFA is complete, accurate, and properly classified by fiscal year. 3) Provide sufficient information to allow auditors to test compliance with federal requirements. Cause: The recurring errors in the SEFA preparation indicate a lack of effective internal controls over preparation of the SEFA, particularly in ensuring that expenditures are accurately classified and reported within the correct fiscal year: A lack of oversight and reconciliation procedures to ensure expenditures are reported in the correct fiscal year. Inadequate review processes before submission of the SEFA to the auditors. Effect: The errors in the SEFA resulted in the following issues: Increased Risk of Material Misstatements within the SEFA – The multiple revisions required to correct significant errors in reported expenditures highlight a heightened risk of material misstatements in the SEFA, which could lead to misrepresentation of federal funding received and expended. Noncompliance with Uniform Guidance Requirements – The failure to prepare an accurate SEFA resulted in noncompliance with 2 CFR § 200.510(b), which requires the auditee to provide a complete and accurate accounting of federal expenditures for the audit. Questioned Costs: No questioned costs were identified, as the issue relates to the misclassification and misstatement of expenditures, rather than the allowability of costs. Recommendation: To ensure compliance with 2 CFR § 200.510(b) and improve internal controls over SEFA preparation, we recommend that the Authority: 1) Implement a formal review and reconciliation process to ensure federal expenditures are accurately reported in the correct fiscal year. 2) Enhance communication between finance and grant administration personnel to improve accuracy in expenditure classification. 3) Provide additional training to staff responsible for SEFA preparation on Uniform Guidance requirements for federal reporting. 4) Require a final, documented supervisory review of the SEFA before submission for audit to prevent reporting inaccuracies. Views of Responsible Officials Refer to Management’s unaudited corrective action plan.
Finding 2024-005 – Preparation of Schedule of Expenditures of Federal Awards Federal Agency: United States Department of Education; United States Department of Agriculture Federal Programs Name: COVID-19 Education Stabilization Fund; Child Nutrition Cluster Federal Award Identification Number: AL No.: 84.425 D; 84.425 U; 10.553; 10.555; 10.559 Pass-Through Agency: Pennsylvania Department of Education Pass-Through Number(s): 264; 356; 362; 367 Award Period: 3/13/20 - 9/30/24 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.510(a) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements. The schedule must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. Condition: During audit procedures, it was determined that the District did not perform their responsibilities under 2 CFR 200.510(a) and could not produce a schedule that accurately presented the federal awards expended during the fiscal year. Questioned Costs: None Cause: The District did not perform their responsibilities under 2 CFR 200.510(a) and could not produce a schedule that accurately presented the federal awards expended during the fiscal year. Effect: There was no schedule prepared by the District during the fiscal year. Repeat Finding: No Recommendations: We recommend the following: - The District should establish policies and procedures to understand and accurately determine the source and breakdown of the commingled assistance received. - The District should implement review procedures to ensure the Schedule is complete, accurate and prepared in accordance with the requirements set forth within 2 CFR 200.510. View of Responsible Officials: Management agrees with the finding and will take the necessary corrective actions.
Finding 2024-005 – Preparation of Schedule of Expenditures of Federal Awards Federal Agency: United States Department of Education; United States Department of Agriculture Federal Programs Name: COVID-19 Education Stabilization Fund; Child Nutrition Cluster Federal Award Identification Number: AL No.: 84.425 D; 84.425 U; 10.553; 10.555; 10.559 Pass-Through Agency: Pennsylvania Department of Education Pass-Through Number(s): 264; 356; 362; 367 Award Period: 3/13/20 - 9/30/24 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.510(a) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements. The schedule must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. Condition: During audit procedures, it was determined that the District did not perform their responsibilities under 2 CFR 200.510(a) and could not produce a schedule that accurately presented the federal awards expended during the fiscal year. Questioned Costs: None Cause: The District did not perform their responsibilities under 2 CFR 200.510(a) and could not produce a schedule that accurately presented the federal awards expended during the fiscal year. Effect: There was no schedule prepared by the District during the fiscal year. Repeat Finding: No Recommendations: We recommend the following: - The District should establish policies and procedures to understand and accurately determine the source and breakdown of the commingled assistance received. - The District should implement review procedures to ensure the Schedule is complete, accurate and prepared in accordance with the requirements set forth within 2 CFR 200.510. View of Responsible Officials: Management agrees with the finding and will take the necessary corrective actions.
Finding 2024-005 – Preparation of Schedule of Expenditures of Federal Awards Federal Agency: United States Department of Education; United States Department of Agriculture Federal Programs Name: COVID-19 Education Stabilization Fund; Child Nutrition Cluster Federal Award Identification Number: AL No.: 84.425 D; 84.425 U; 10.553; 10.555; 10.559 Pass-Through Agency: Pennsylvania Department of Education Pass-Through Number(s): 264; 356; 362; 367 Award Period: 3/13/20 - 9/30/24 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.510(a) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements. The schedule must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. Condition: During audit procedures, it was determined that the District did not perform their responsibilities under 2 CFR 200.510(a) and could not produce a schedule that accurately presented the federal awards expended during the fiscal year. Questioned Costs: None Cause: The District did not perform their responsibilities under 2 CFR 200.510(a) and could not produce a schedule that accurately presented the federal awards expended during the fiscal year. Effect: There was no schedule prepared by the District during the fiscal year. Repeat Finding: No Recommendations: We recommend the following: - The District should establish policies and procedures to understand and accurately determine the source and breakdown of the commingled assistance received. - The District should implement review procedures to ensure the Schedule is complete, accurate and prepared in accordance with the requirements set forth within 2 CFR 200.510. View of Responsible Officials: Management agrees with the finding and will take the necessary corrective actions.
Finding 2024-005 – Preparation of Schedule of Expenditures of Federal Awards Federal Agency: United States Department of Education; United States Department of Agriculture Federal Programs Name: COVID-19 Education Stabilization Fund; Child Nutrition Cluster Federal Award Identification Number: AL No.: 84.425 D; 84.425 U; 10.553; 10.555; 10.559 Pass-Through Agency: Pennsylvania Department of Education Pass-Through Number(s): 264; 356; 362; 367 Award Period: 3/13/20 - 9/30/24 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.510(a) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements. The schedule must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. Condition: During audit procedures, it was determined that the District did not perform their responsibilities under 2 CFR 200.510(a) and could not produce a schedule that accurately presented the federal awards expended during the fiscal year. Questioned Costs: None Cause: The District did not perform their responsibilities under 2 CFR 200.510(a) and could not produce a schedule that accurately presented the federal awards expended during the fiscal year. Effect: There was no schedule prepared by the District during the fiscal year. Repeat Finding: No Recommendations: We recommend the following: - The District should establish policies and procedures to understand and accurately determine the source and breakdown of the commingled assistance received. - The District should implement review procedures to ensure the Schedule is complete, accurate and prepared in accordance with the requirements set forth within 2 CFR 200.510. View of Responsible Officials: Management agrees with the finding and will take the necessary corrective actions.
Finding 2024-005 – Preparation of Schedule of Expenditures of Federal Awards Federal Agency: United States Department of Education; United States Department of Agriculture Federal Programs Name: COVID-19 Education Stabilization Fund; Child Nutrition Cluster Federal Award Identification Number: AL No.: 84.425 D; 84.425 U; 10.553; 10.555; 10.559 Pass-Through Agency: Pennsylvania Department of Education Pass-Through Number(s): 264; 356; 362; 367 Award Period: 3/13/20 - 9/30/24 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.510(a) states the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements. The schedule must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. Condition: During audit procedures, it was determined that the District did not perform their responsibilities under 2 CFR 200.510(a) and could not produce a schedule that accurately presented the federal awards expended during the fiscal year. Questioned Costs: None Cause: The District did not perform their responsibilities under 2 CFR 200.510(a) and could not produce a schedule that accurately presented the federal awards expended during the fiscal year. Effect: There was no schedule prepared by the District during the fiscal year. Repeat Finding: No Recommendations: We recommend the following: - The District should establish policies and procedures to understand and accurately determine the source and breakdown of the commingled assistance received. - The District should implement review procedures to ensure the Schedule is complete, accurate and prepared in accordance with the requirements set forth within 2 CFR 200.510. View of Responsible Officials: Management agrees with the finding and will take the necessary corrective actions.
2024-011 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Federal Financial Assistance Listing Number: 97.036 Federal Grantor: U.S. Department of Homeland Security Pass Through: California Office of Emergency Services Award No. and Year: 059-00000 Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control Over Compliance Criteria: In accordance with the 2024 OMB Compliance Supplement, nonfederal entities must record expenditures on the Schedule of Expenditures of Federal Awards (SEFA) when (1) FEMA has approved the nonfederal entity’s Project, and (2) the nonfederal entity has incurred the eligible expenditures. FEMA’s approval of a subaward is indicated when FEMA obligates the federal share of the eligible project cost to the recipient. Federal awards expended in years subsequent to the fiscal year in which the Project is approved are to be recorded on the nonfederal entity’s SEFA in those subsequent years. In addition, section 200.303 of the Uniform Guidance states that recipients and subrecipients must establish effective internal control over the federal awards, including controls over the accuracy of program information and expenditure amounts. Condition: During our audit procedures performed over the Schedule of Expenditures of Federal Awards and expenditures reported for the Disaster Grants – Public Assistance (Presidentially Declared Disasters) we noted the County reported expenditures totaling $5,820,436 that should have been reported on the FY 2023 SEFA, as the granting agency approved the expenditures in FY 2023 and the County incurred the expenditures prior to June 30, 2023. Cause: The County lacks adequate internal controls to ensure the SEFA is completely and accurately stated. Effect: The initial FY 2024 SEFA provided was overstated by $5,820,436. However, we noted these expenditures would not have had a material effect on the FY 2023 SEFA. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: No sampling was used. Program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish policies and implement internal controls to ensure that expenditures are reported on the SEFA in accordance with program requirements. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Condition: During the audit procedures over the Schedule of Expenditures of Federal Awards (SEFA) prepared by the Corporation for 2024, it was identified that the expenditures of this program received through a local state entity were not included in the SEFA. Also, it was determined that the expenditures for 2022 and 2023 were excluded from the corresponding SEFA. See related information on Note 11 to the SEFA. Criteria: 2 CFR §200.510 Financial Statements (b), states that the auditee must prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. At a minimum, the schedule must: (1) list individual Federal Programs by Federal agency, (2) for Federal awards received as a subrecipient, the name of the Pass-Through Entity and identifying number assigned by the Pass-Through Entity must be included, (3) provide total Federal awards expended for each individual Federal program and the Assistance Listing number (ALN), (4) include the total amount provided to subrecipients from each Federal program, (5) for loan or loan guarantee programs identify in the notes to the schedule the balances outstanding at the end of the audit period, and (6) include notes describing the significant accounting policies used in preparing the schedule. Cause: The cause was an oversight in realizing the source of the funds received through a local government entity. Consequently, the expenditures of the federal award were not included in the SEFA. Effect: The SEFA for 2024 was corrected before issuance. However, as stated in Note 11 to the SEFA, the expenditures for 2023 and 2022 were added to the 2024 reporting period, following the advice, upon consultation, of an officer of the U.S. Department of the Treasury, the federal grantor agency. Notwithstanding, the Corporation complies with the requirements for the expenditure of the federal award, as established by the Uniform Guidance and as required and monitored by the local pass-through entity. Questioned Cost: None. Recommendation: We recommend management to include additional procedures to identify the source of funds received from pass-through entities and to consider it on each preparation of the SEFA. Management Response: Management acknowledges that expenditures related to the Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027), received through a local governmental entity, were initially omitted from the Schedule of Expenditures of Federal Awards (SEFA) in fiscal years 2022 and 2023. These expenditures were subsequently reported in the 2024 SEFA following consultation with an officer of the U.S. Department of the Treasury. We emphasize that this matter pertains solely to the classification and reporting timeline of the expenditures in the SEFA and does not reflect any noncompliance with the underlying federal requirements for the use or management of the funds. At all times, the Corporation has maintained appropriate internal controls over federal program expenditures and adhered to the eligibility and documentation standards required by the Uniform Guidance and the respective pass-through entity. The root cause of the observation, as correctly noted, was a reporting oversight stemming from the indirect receipt of federal funds. In response, management is implementing enhanced controls and formal procedures to ensure that all funding sources, particularly those received through intermediary or pass-through entities, are correctly identified and appropriately classified for reporting. These measures include: • Expanding documentation requests to verify funding sources. • Maintaining ongoing dialogue with pass-through entities to confirm federal assistance classifications. The Corporation remains fully committed to robust financial stewardship, regulatory compliance, and transparent federal award reporting.