FAC Explorer

Finding 1080571 (2024-003)

- Repeat Finding
Requirement
AB
Questioned Costs
$1
Year
2024
Accepted
2024-10-30
Audit: 326552
Organization: Northern Kentucky University (KY)
Auditor: Dean Dorton Allen Ford

AI Summary

  • Core Issue: The University exceeded stipend limits for 14 trainees, violating federal guidelines.
  • Impacted Requirements: Stipends for Level I and II trainees must not exceed $5,000 and $7,500, respectively, as per the award notice.
  • Recommended Follow-Up: The University should enhance monitoring of trainee stipend payments to ensure compliance with federal limits.

Finding Text

Finding 2024-003, (Repeat of 2023-002): Federal Program: U.S. Department of Health and Human Services Administration Mental and Behavioral Health Education and Training Grants HRSA Opioid-Impacted Family Support Program (OIFSP) Assistance Listing No. 93.732 Federal Award Identification No. 20T26H39452, Award Year 2020 Criteria: Per the U.S. Department of Health and Human Services notice of award, stipends made to Level I and Level II trainees are capped at $5,000 and $7,500 per trainee, respectively. Condition: During the prior year audit, our testing of payroll identified issues with student stipends. As a result of Finding 2023-002, the University identified 14 additional trainee stipends that exceeded the maximum allowable amount for the Fall 2023 semester. Our testing did not identify any additional issues for Spring 2024. Cause: The University did not have controls in place to monitor the total amounts paid to student trainees on the grant. Effect: The guidelines for allowable amounts per the notice of award were not being followed and thus a total of 14 trainees' stipends were incorrectly awarded and paid. Questioned Costs: Known questioned costs totaled $12,777 for Fall 2023 semester and were identified by examining all payments made to student trainees in comparison with maximum allowable amounts. Recommendation: We recommend that the University continue to monitor total payments by student trainee. Views of responsible officials and planned corrective actions: As a result of Finding 2023-002, all student trainees are now paid by stipend. These stipends are set up with payment limits based on the trainee’s level. As noted above, all of the overpayments included in Finding 2024-003 were identified during the prior year’s audit and corrected and repaid at that time. No additional overpayments were identified during the current audit.

Categories

Questioned Costs

Other Findings in this Audit

  • 504120 2024-001
    Significant Deficiency
  • 504121 2024-001
    Significant Deficiency
  • 504122 2024-001
    Significant Deficiency
  • 504123 2024-001
    Significant Deficiency
  • 504124 2024-001
    Significant Deficiency
  • 504125 2024-001
    Significant Deficiency
  • 504126 2024-001
    Significant Deficiency
  • 504127 2024-002
    Significant Deficiency
  • 504128 2024-003
    - Repeat
  • 504129 2024-003
    - Repeat
  • 504130 2024-004
    -
  • 504131 2024-004
    -
  • 1080562 2024-001
    Significant Deficiency
  • 1080563 2024-001
    Significant Deficiency
  • 1080564 2024-001
    Significant Deficiency
  • 1080565 2024-001
    Significant Deficiency
  • 1080566 2024-001
    Significant Deficiency
  • 1080567 2024-001
    Significant Deficiency
  • 1080568 2024-001
    Significant Deficiency
  • 1080569 2024-002
    Significant Deficiency
  • 1080570 2024-003
    - Repeat
  • 1080572 2024-004
    -
  • 1080573 2024-004
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $83.64M
84.063 Federal Pell Grant Program $13.98M
94.006 Americorps State and National 94.006 $1.55M
84.033 Federal Work-Study Program $495,843
84.047 Trio Upward Bound $457,642
84.038 Federal Perkins Student Loan Fund $439,521
84.007 Federal Supplemental Educational Opportunity Grants $438,400
93.264 Nurse Faculty Loan Program (nflp) $431,590
84.042 Trio Student Support Services $399,606
93.516 Public Health Training Centers Program $219,496
47.083 Integrative Activities $161,747
21.027 Coronavirus State and Local Fiscal Recovery Funds $155,868
93.273 Alcohol Research Programs $144,954
94.021 Americorps Volunteer Generation Fund 94.021 $131,753
11.303 Economic Development Technical Assistance $109,832
12.903 Gencyber Grants Program $106,775
93.558 Temporary Assistance for Needy Families $103,664
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $87,961
93.242 Mental Health Research Grants $79,302
10.855 Distance Learning and Telemedicine Loans and Grants $66,799
93.778 Medical Assistance Program $63,026
93.124 Nurse Anesthetist Traineeship $55,376
93.268 Immunization Cooperative Agreements $52,453
11.307 Economic Adjustment Assistance $51,858
84.U01 Americorps National Service Trust $50,668
43.001 Science $48,844
93.113 Environmental Health $47,108
47.084 Nsf Technology, Innovation, and Partnerships $34,314
84.335 Child Care Access Means Parents in School $33,256
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $31,250
93.732 Mental and Behavioral Health Education and Training Grants $29,758
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $26,354
84.425 Education Stabilization Fund $16,327
47.049 Mathematical and Physical Sciences $14,205
47.076 Stem Education (formerly Education and Human Resources) $14,080
43.008 Office of Stem Engagement (ostem) $14,064
43.012 Space Technology $12,273
10.216 1890 Institution Capacity Building Grants $9,216
12.905 Cybersecurity Core Curriculum $6,400
93.658 Foster Care Title IV-E $6,045
93.279 Drug Abuse and Addiction Research Programs $5,936
93.859 Biomedical Research and Research Training $5,725
94.013 Americorps Volunteers in Service to America 94.013 $2,637
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $1,123