Finding Text
Assistance Listing Numbers: 10.001, 10.200, 10.215, 10.307, 10.310, 10.311, and 10.912
Name of Federal Program or Cluster: Research and Development Cluster
Name of Federal Agency: Department of Agriculture
Federal Award Identification Numbers:
58-5090-2-037
2022-38624-38368
2021-38640-34714
2020-38640-31522
2022-38640-37486
2023-51300-40959
2021-68012-35917
2019-68012-29852
2020-68012-31934
2021-49400-35592
NR225F48XXXXG006
Name of Pass-through Entities and Award Periods: Michigan State University-September 1, 2022 through
August 31, 2025; Regents of the University of Minnesota- April 1, 2021 through March 31, 2023, March 1,
2022 through February 28, 2025, and April 1, 2023 through March 31, 2025; Board of Regents of the University of Wisconsin System- September 1, 2019 through August 31, 2024, September 1, 2020 through
August 31, 2025, and January 1, 2022 through December 31, 2026
Criteria or Specific Requirement: 2 CFR section 200.332(a) requires the Organization to establish and
maintain effective internal control over federal awards.
Condition: 14 out of 60 transactions sampled to test for allowable activities and cost principles did not have
documented internal controls over compliance.
Cause: There were no written procedures over allowable costs and when changes in management and
accounting services occurred internal control documentation was not consistent.
Effect or Potential Effect: Costs charged to the federal program may not be allowable.
Context: 60 out of 739 disbursement transactions were tested.
Repeat Finding: No
Recommendation: Internal controls over compliance for allowable activities and cost principles should be
documented and design and document procedures over allowable cost principles.
Views of Responsible Officials: Management agrees with the finding and will implement procedures to
document internal controls over compliance for allowable activities and cost principles.