Finding Text
2023-006 – Reporting – Material Weakness in Internal Controls over Compliance and Material Noncompliance
Department of Education
Federal Assistance Listing Number: 84.031
Federal Program Name: Higher Education Institutional Aid
Federal Award Number: P031S210057, P031S170020, P031C210038
Award Year: 2022-23, 2021-22
Criteria – Under 2 CFR section 200.329 non-Federal entities are required to submit performance reports at the interval required by the Federal awarding agency.
Condition/context – The University was unable to provide documentation supporting the reporting requirements for the award. The reporting requirements would include the type of report to be submitted, time period covered by the report and due date of the report.
Our sample was not, and was not intended to be, statistically valid.
Questioned costs – None.
Cause/Effect – The University does not have a centralized process for tracking report due dates. The lack of support for required due dates results in a material noncompliance with the reporting compliance requirement.
Repeat finding – Yes, 2022-007
Recommendation – We recommend the University create an internal control to obtain reporting requirements for each award received by the University. We recommend a standard process be implemented for each award to track the due dates to ensure they are completed timely.
Views of responsible officials and planned corrective actions – The University will create an internal control policy to ensure that it has the necessary paperwork for each award it receives. This will be the routine procedure followed for every award in order to keep track of the deadlines and finish on time.