Assistance Listing, Federal Agency, and Program Name – 20.507, 20.525, 20.526, U.S. Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year – All Pass through Entity – N/A Finding Type – Material weakness Repeat Finding – Yes Criteria – Per 2 CFR 200.508(b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee's financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expenses. Per 2 CFR 200.71(2), for a SEFA prepared on a cash basis, expenditures are the sum of (i) cash disbursements for direct charges for property and services; (ii) the amount of indirect expense charged; (iii) the value of third-party in-kind contributions applied; and (iv) the amount of cash advance payments and payments made to subrecipients. Condition – The SEFA for the year ended June 30, 2024 was not accurately prepared in accordance with the Authority’s accounting policy for a cash basis SEFA, as it originally included expenditures that were direct charges for property and services, but cash disbursement had not been made as of June 30, 2024. Questioned Costs – None Identification of How Questioned Costs Were Computed – N/A Context – Required revisions were identified during the audit to ensure that the schedule of expenditures of federal awards was accurately stated on a cash basis. These revisions related to $4,642,826 of federal expenditures where goods and services had been received as of June 30, 2024 that were originally on the SEFA, but cash disbursement had not been made for these direct charges as of June 30, 2024 and therefore should not have been included in the cash basis SEFA. Cause and Effect – Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively to ensure proper presentation of the SEFA under a cash basis model. This resulted in the Authority's schedule of expenditures of federal awards to be overstated prior to auditor identified revisions. Recommendation – The Authority should expand procedures and review processes to ensure the proper expenditures are reported on the schedule of expenditures of federal awards in the proper period. Views of Responsible Officials and Corrective Action Plan – The corrective actions implemented for capital grants on a cash basis for the SEFA will be expanded to include the operating grants.
Assistance Listing, Federal Agency, and Program Name – 20.507, 20.525, 20.526, U.S. Department of Transportation, Federal Transit Cluster Federal Award Identification Number and Year – All Pass through Entity – N/A Finding Type – Material weakness Repeat Finding – Yes Criteria – Per 2 CFR 200.508(b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee's financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expenses. Per 2 CFR 200.71(2), for a SEFA prepared on a cash basis, expenditures are the sum of (i) cash disbursements for direct charges for property and services; (ii) the amount of indirect expense charged; (iii) the value of third-party in-kind contributions applied; and (iv) the amount of cash advance payments and payments made to subrecipients. Condition – The SEFA for the year ended June 30, 2024 was not accurately prepared in accordance with the Authority’s accounting policy for a cash basis SEFA, as it originally included expenditures that were direct charges for property and services, but cash disbursement had not been made as of June 30, 2024. Questioned Costs – None Identification of How Questioned Costs Were Computed – N/A Context – Required revisions were identified during the audit to ensure that the schedule of expenditures of federal awards was accurately stated on a cash basis. These revisions related to $4,642,826 of federal expenditures where goods and services had been received as of June 30, 2024 that were originally on the SEFA, but cash disbursement had not been made for these direct charges as of June 30, 2024 and therefore should not have been included in the cash basis SEFA. Cause and Effect – Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively to ensure proper presentation of the SEFA under a cash basis model. This resulted in the Authority's schedule of expenditures of federal awards to be overstated prior to auditor identified revisions. Recommendation – The Authority should expand procedures and review processes to ensure the proper expenditures are reported on the schedule of expenditures of federal awards in the proper period. Views of Responsible Officials and Corrective Action Plan – The corrective actions implemented for capital grants on a cash basis for the SEFA will be expanded to include the operating grants.
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.
2024-012 – SEFA Reporting Federal Agency: U.S. Department of Education Federal Program Title: Higher Education – Institutional Aid Federal Assistance Listing Numbers: 84.031 Federal Award Identification Number and Year: P017A170072-19 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 the testing of allowable costs, it was identified that four expenditures were for costs incurred in a prior year. The costs were allowable. Questioned Costs: N/A Context: During the testing of allowable costs, four selections out of a sample of 40 were for expenses incurrent in a prior year but were being recognized on the fiscal 2024 SEFA. Cause: Internal controls ensuring that only federal expenses incurred for the period from July 1, 2023 to June 30, 2024 were not functioning as designed. Effect: The current year SEFA had expenditures from a prior fiscal year. Repeat Finding: No. Recommendation: We recommend that the University review and revise their current procedures in place and provide training to employees within the grant and finance functions related to the grant reconciliation and recording process to ensure expenditures are recorded in the correct period 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.