FAC Explorer

Finding 10297 (2023-002)

Significant Deficiency
Requirement
GL
Questioned Costs
-
Year
2023
Accepted
2024-01-26
Audit: 13962
Organization: University of South Carolina (SC)
Auditor: Clifton Larson Allen LLP

AI Summary

  • Core Issue: The University failed to allocate funds as required by the American Rescue Plan Act for monitoring coronavirus and outreach to financial aid applicants.
  • Impacted Requirements: Compliance with annual reporting requirements under Uniform Guidance was not met, risking potential fund returns.
  • Recommended Follow-Up: The University should enhance monitoring of grant reporting requirements to ensure ongoing compliance.

Finding Text

Federal Agency: Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Numbers: 84.425F – Higher Education Emergency Relief Fund (HEERF) Institutional Portion Federal Award Identification Number and Year: P425F201713, P425F201715, P425F201717, P425F201719, P425F201723, P425F201726, P425F201732, and P425F201737 Award Period: July 1, 2022, to June 30, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Controls over Compliance. Criteria or Specific Requirement: Under section 2003(5) of the American Rescue Plan Act of 2021 (ARP) (Pub. L. 117-2) (supplemental award or grant) by the U.S. Department of Education, Recipient must use a portion of their institutional funds received under this supplemental award to (a) to implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines; and (b) conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances, described in section 479A of the Higher Education Act of 1965, as amended (HEA) (20 USC § 1087tt). Condition: During our testing of annual reporting for the University, we noted that there was no amount allocated to the earmarking requirement noted above. Questioned Costs: Unknown. Context: During our testing, we noted that the University was not in compliance with the annual reporting requirements. Cause: The policies and procedures of the University did not ensure that annual reporting requirements were accurately met. Effect: Non-compliance with federal regulations could lead to funds being required to be returned or refunded in order to meet the reporting requirement. Repeat Finding: No. Recommendation: We recommend that the University monitor the reporting requirements of all grants, to ensure they stay in compliance. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.

Corrective Action Plan

HEERF ANNUAL REPORTING Recommendation: We recommend that the University monitor the reporting requirements of all grants, to ensure they stay in compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will monitor reporting requirements for HEERF funds for its annual report and will amend the prior report as needed for compliance. Name(s) of the contact person(s) responsible for corrective action: Mandy Kibler, Associate Vice President and University Controller Planned completion date for corrective action plan: The University will submit the final HEERF Annual Report for CY2023 in spring 2024 and will amend the CY2022 in spring 2024 to ensure reporting requirements are met.

Categories

Matching / Level of Effort / Earmarking Reporting Significant Deficiency

Other Findings in this Audit

  • 10295 2023-001
    Significant Deficiency
  • 10296 2023-001
    Significant Deficiency
  • 10298 2023-002
    Significant Deficiency
  • 586737 2023-001
    Significant Deficiency
  • 586738 2023-001
    Significant Deficiency
  • 586739 2023-002
    Significant Deficiency
  • 586740 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $284.69M
84.063 Federal Pell Grant Program $54.49M
21.019 Coronavirus Relief Fund $6.00M
84.038 Federal Perkins Loan Program $5.55M
93.917 Hiv Care Formula Grants $3.48M
84.007 Federal Supplemental Educational Opportunity Grants $3.11M
84.033 Federal Work-Study Program $2.48M
93.778 Medical Assistance Program $1.29M
84.310 Statewide Family Engagement Centers $940,349
84.336 Teacher Quality Partnership Grants $899,168
93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance $869,437
81.214 Environmental Monitoring/cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $869,242
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $778,461
93.800 Organized Approaches to Increase Colorectal Cancer Screening $739,975
93.351 Research Infrastructure Programs $513,281
93.178 Nursing Workforce Diversity $484,411
84.044 Trio_talent Search $481,716
84.184 Safe and Drug-Free Schools and Communities_national Programs $470,943
12.617 Economic Adjustment Assistance for State Governments $431,403
19.345 International Programs to Support Democracy, Human Rights and Labor $430,189
84.181 Special Education-Grants for Infants and Families $429,563
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $401,577
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $401,423
11.420 Coastal Zone Management Estuarine Research Reserves $392,179
93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention Program $387,345
84.042 Trio_student Support Services $373,350
15.904 Historic Preservation Fund Grants-in-Aid $357,086
12.002 Procurement Technical Assistance for Business Firms $347,847
93.495 Community Health Workers for Public Health Response and Resilient $331,857
93.145 Aids Education and Training Centers $305,860
93.945 Assistance Programs for Chronic Disease Prevention and Control $296,921
81.104 Environmental Remediation and Waste Processing and Disposal $276,600
19.700 General Department of State Assistance $273,034
12.431 Basic Scientific Research $244,779
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $243,847
93.516 Affordable Care Act (aca) Public Health Training Centers Program $230,885
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $223,895
93.575 Child Care and Development Block Grant $214,661
11.024 Build to Scale $207,925
93.364 Nursing Student Loans $206,533
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $203,791
84.047 Trio_upward Bound $197,633
93.732 Mental and Behavioral Health Education and Training Grants $192,571
11.419 Coastal Zone Management Administration Awards $168,088
43.012 Space Technology $166,455
10.924 Conservation Stewardship Program $162,509
10.902 Soil and Water Conservation $159,380
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $159,031
84.165 Magnet Schools Assistance $156,509
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $155,473
10.310 Agriculture and Food Research Initiative (afri) $154,341
93.989 International Research and Research Training $151,028
93.173 Research Related to Deafness and Communication Disorders $150,651
93.387 National and State Tobacco Control Program (b) $149,155
93.155 Rural Health Research Centers $146,827
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $143,502
93.110 Maternal and Child Health Federal Consolidated Programs $141,912
81.087 Renewable Energy Research and Development $137,748
84.217 Trio_mcnair Post-Baccalaureate Achievement $128,070
93.399 Cancer Control $126,564
20.205 Highway Planning and Construction $126,076
84.235 Rehabilitation Services Demonstration and Training Programs $126,050
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $121,432
93.788 Opioid Str $121,269
59.077 Community Navigator Pilot Program $114,112
93.361 Nursing Research $113,038
20.701 University Transportation Centers Program $110,895
43.002 Aeronautics $104,116
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $100,425
11.468 Applied Meteorological Research $97,808
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $97,286
45.163 Promotion of the Humanities_professional Development $95,349
93.997 Assisted Outpatient Treatment $95,001
81.086 Conservation Research and Development $93,403
10.215 Sustainable Agriculture Research and Education $87,482
10.217 Higher Education - Institution Challenge Grants Program $83,396
59.058 Federal and State Technology Partnership Program $83,318
15.946 Cultural Resources Management $82,913
84.351 Arts in Education $81,133
11.022 Bipartisan Budget Act of 2018 $80,716
84.215 Fund for the Improvement of Education $79,860
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $76,601
89.003 National Historical Publications and Records Grants $75,617
47.083 Integrative Activities $74,626
93.322 Csels Partnership: Strengthening Public Health Laboratories $74,575
19.705 Trans-National Crime $73,352
19.703 Criminal Justice Systems $71,597
81.049 Office of Science Financial Assistance Program $68,506
93.866 Aging Research $68,162
12.902 Information Security Grants $66,931
11.011 Ocean Exploration $66,494
11.303 Economic Development_technical Assistance $63,910
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $62,226
93.067 Global Aids $61,423
84.220 Centers for International Business Education $59,462
11.433 Marine Fisheries Initiative $59,361
45.130 Promotion of the Humanities_challenge Grants $56,832
93.297 Teenage Pregnancy Prevention Program $55,635
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $55,190
93.279 Drug Abuse and Addiction Research Programs $54,397
20.313 Railroad Research and Development $52,538
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $52,255
93.253 Poison Center Support and Enhancement Grant $50,176
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $49,539
93.837 Cardiovascular Diseases Research $45,134
10.870 Rural Microentrepreneur Assistance Program $44,588
11.431 Climate and Atmospheric Research $44,483
19.009 Academic Exchange Programs - Undergraduate Programs $44,473
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $43,685
11.012 Integrated Ocean Observing System (ioos) $42,858
15.820 National Climate Change and Wildlife Science Center $42,190
11.454 Unallied Management Projects $41,923
11.441 Regional Fishery Management Councils $41,610
93.273 Alcohol Research Programs $39,765
93.172 Human Genome Research $39,574
81.121 Nuclear Energy Research, Development and Demonstration $39,413
11.478 Center for Sponsored Coastal Ocean Research_coastal Ocean Program $39,279
81.135 Advanced Research Projects Agency - Energy $39,202
45.313 Laura Bush 21st Century Librarian Program $38,664
12.905 Cybersecurity Core Curriculum $38,518
93.838 Lung Diseases Research $38,065
93.307 Minority Health and Health Disparities Research $37,679
93.394 Cancer Detection and Diagnosis Research $35,988
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $35,923
93.247 Advanced Nursing Education Grant Program $33,939
93.397 Cancer Centers Support Grants $32,721
47.041 Engineering $32,674
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $32,057
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $31,974
93.393 Cancer Cause and Prevention Research $31,841
10.912 Environmental Quality Incentives Program $30,966
96.007 Social Security_research and Demonstration $30,199
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $30,127
45.169 Promotion of the Humanities_office of Digital Humanities $28,103
17.259 Wia Youth Activities $27,900
11.008 Noaa Mission-Related Education Awards $27,205
93.879 Medical Library Assistance $26,491
10.766 Community Facilities Loans and Grants $26,014
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $25,751
16.756 Court Appointed Special Advocates $25,048
93.630 Developmental Disabilities Basic Support and Advocacy Grants $24,830
14.241 Housing Opportunities for Persons with Aids $23,954
93.839 Blood Diseases and Resources Research $23,406
66.312 State Environmental Justice Cooperative Agreement Program $22,920
45.161 Promotion of the Humanities_research $22,282
93.396 Cancer Biology Research $21,815
10.212 Small Business Innovation Research $20,216
14.231 Emergency Solutions Grant Program $20,115
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $18,966
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $18,731
47.084 Biofilm $18,594
93.865 Child Health and Human Development Extramural Research $18,556
93.226 Research on Healthcare Costs, Quality and Outcomes $16,777
42.010 Teaching with Primary Sources $16,560
12.630 Basic, Applied, and Advanced Research in Science and Engineering $16,247
47.074 Biological Sciences $16,199
59.037 Small Business Development Centers $15,958
15.808 U.s. Geological Survey_ Research and Data Collection $14,813
45.149 Promotion of the Humanities_division of Preservation and Access $14,775
20.820 Maritime Studies and Innovations $14,435
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $14,413
15.635 Neotropical Migratory Bird Conservation $14,143
45.312 National Leadership Grants $13,947
15.805 Assistance to State Water Resources Research Institutes $13,728
10.250 Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations $13,450
93.395 Cancer Treatment Research $13,416
93.959 Block Grants for Prevention and Treatment of Substance Abuse $13,189
84.408 Postsecondary Education Scholarships for Veteran's Dependents $13,004
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $12,809
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $12,362
84.335 Child Care Access Means Parents in School $12,008
47.070 Computer and Information Science and Engineering $11,942
93.242 Mental Health Research Grants $11,474
93.398 Cancer Research Manpower $11,360
93.124 Nurse Anesthetist Traineeships $11,354
42.011 Library of Congress Grants $10,071
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $9,926
93.233 National Center on Sleep Disorders Research $9,846
11.307 Economic Adjustment Assistance $8,589
84.423 Supporting Effective Educator Development Program $8,333
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $8,186
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $8,148
81.089 Fossil Energy Research and Development $8,106
93.350 National Center for Advancing Translational Sciences $7,251
45.129 Promotion of the Humanities_federal/state Partnership $6,881
93.926 Healthy Start Initiative $6,846
16.034 Coronavirus Emergency Supplemental Funding Program $6,125
43.008 Education $6,000
93.121 Oral Diseases and Disorders Research $5,635
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $5,358
47.049 Mathematical and Physical Sciences $4,999
47.076 Education and Human Resources $4,985
93.113 Environmental Health $4,436
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $4,408
93.310 Trans-Nih Research Support $4,163
93.855 Allergy, Immunology and Transplantation Research $4,138
84.324 Research in Special Education $4,085
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $4,071
84.021 Overseas Programs - Group Projects Abroad $4,003
11.417 Sea Grant Support $3,526
12.420 Military Medical Research and Development $3,458
12.300 Basic and Applied Scientific Research $3,272
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $3,000
16.827 Justice Reinvestment Initiative $2,754
12.800 Air Force Defense Research Sciences Program $2,217
84.116 Fund for the Improvement of Postsecondary Education $2,102
84.425 Education Stabilization Fund $2,000
93.359 Nurse Education, Practice Quality and Retention Grants $1,541
93.464 Acl Assistive Technology $1,304
45.301 Museums for America $1,217
15.663 Nfwf-Usfws Conservation Partnership $808
47.050 Geosciences $192
93.213 Research and Training in Complementary and Integrative Health $170
47.075 Social, Behavioral, and Economic Sciences $97
10.855 Distance Learning and Telemedicine Loans and Grants $1
93.264 Nurse Faculty Loan Program (nflp) $-81
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $-216
43.001 Science $-935
93.643 Children's Justice Grants to States $-1,062
84.027 Special Education_grants to States $-12,644
93.859 Biomedical Research and Research Training $-17,741