Finding 1090931 (2023-004)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2024-12-16

AI Summary

  • Core Issue: Two out of five draw requests lacked documented approvals, indicating a gap in cash management procedures.
  • Impacted Requirements: Compliance with 2 CFR section 200.302(b)(6) is necessary for proper cash management documentation.
  • Recommended Follow-up: The organization should create and document internal control procedures to ensure compliance with cash management requirements.

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 200.302(b)(6) requires the non-Federal entity to provide written procedures to implement the requirements of cash management as defined in 200.305. Condition: 2 out of 5 draw requests did not have documented approvals. Cause: There were no written procedures over cash management and when changes in management and accounting services occurred internal control documentation was not consistent. Effect or Potential Effect: Time elapsing between the transfer of funds and disbursements may not be minimized. Context: 5 out of 46 draw requests were tested. In addition, 4 significant draw requests were tested and all of those had documented approvals for internal control over cash management. Repeat Finding: This finding is a repeat of Finding 2022-004. Recommendation: The Organization document internal control over compliance procedures and document written procedures to ensure compliance with 2 CFR 200.305. Views of Responsible Officials: Management agrees with the finding and will implement documentation of internal controls and document its policies and procedures.

Categories

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 514472 2023-003
    Material Weakness
  • 514473 2023-003
    Material Weakness
  • 514474 2023-003
    Material Weakness
  • 514475 2023-003
    Material Weakness
  • 514476 2023-003
    Material Weakness
  • 514477 2023-003
    Material Weakness
  • 514478 2023-003
    Material Weakness
  • 514479 2023-003
    Material Weakness
  • 514480 2023-003
    Material Weakness
  • 514481 2023-003
    Material Weakness
  • 514482 2023-003
    Material Weakness
  • 514483 2023-004
    Material Weakness Repeat
  • 514484 2023-004
    Material Weakness Repeat
  • 514485 2023-004
    Material Weakness Repeat
  • 514486 2023-004
    Material Weakness Repeat
  • 514487 2023-004
    Material Weakness Repeat
  • 514488 2023-004
    Material Weakness Repeat
  • 514489 2023-004
    Material Weakness Repeat
  • 514490 2023-004
    Material Weakness Repeat
  • 514491 2023-004
    Material Weakness Repeat
  • 514492 2023-004
    Material Weakness Repeat
  • 514493 2023-004
    Material Weakness Repeat
  • 514494 2023-005
    Material Weakness Repeat
  • 514495 2023-005
    Material Weakness Repeat
  • 514496 2023-005
    Material Weakness Repeat
  • 514497 2023-005
    Material Weakness Repeat
  • 514498 2023-005
    Material Weakness Repeat
  • 514499 2023-005
    Material Weakness Repeat
  • 514500 2023-005
    Material Weakness Repeat
  • 514501 2023-005
    Material Weakness Repeat
  • 514502 2023-005
    Material Weakness Repeat
  • 514503 2023-005
    Material Weakness Repeat
  • 514504 2023-005
    Material Weakness Repeat
  • 514505 2023-006
    Material Weakness Repeat
  • 514506 2023-006
    Material Weakness Repeat
  • 514507 2023-006
    Material Weakness Repeat
  • 514508 2023-006
    Material Weakness Repeat
  • 514509 2023-006
    Material Weakness Repeat
  • 514510 2023-006
    Material Weakness Repeat
  • 514511 2023-006
    Material Weakness Repeat
  • 514512 2023-006
    Material Weakness Repeat
  • 514513 2023-006
    Material Weakness Repeat
  • 514514 2023-006
    Material Weakness Repeat
  • 514515 2023-006
    Material Weakness Repeat
  • 514516 2023-007
    Material Weakness
  • 514517 2023-007
    Material Weakness
  • 514518 2023-007
    Material Weakness
  • 514519 2023-007
    Material Weakness
  • 514520 2023-007
    Material Weakness
  • 514521 2023-007
    Material Weakness
  • 514522 2023-007
    Material Weakness
  • 514523 2023-007
    Material Weakness
  • 514524 2023-007
    Material Weakness
  • 514525 2023-007
    Material Weakness
  • 514526 2023-007
    Material Weakness
  • 1090914 2023-003
    Material Weakness
  • 1090915 2023-003
    Material Weakness
  • 1090916 2023-003
    Material Weakness
  • 1090917 2023-003
    Material Weakness
  • 1090918 2023-003
    Material Weakness
  • 1090919 2023-003
    Material Weakness
  • 1090920 2023-003
    Material Weakness
  • 1090921 2023-003
    Material Weakness
  • 1090922 2023-003
    Material Weakness
  • 1090923 2023-003
    Material Weakness
  • 1090924 2023-003
    Material Weakness
  • 1090925 2023-004
    Material Weakness Repeat
  • 1090926 2023-004
    Material Weakness Repeat
  • 1090927 2023-004
    Material Weakness Repeat
  • 1090928 2023-004
    Material Weakness Repeat
  • 1090929 2023-004
    Material Weakness Repeat
  • 1090930 2023-004
    Material Weakness Repeat
  • 1090932 2023-004
    Material Weakness Repeat
  • 1090933 2023-004
    Material Weakness Repeat
  • 1090934 2023-004
    Material Weakness Repeat
  • 1090935 2023-004
    Material Weakness Repeat
  • 1090936 2023-005
    Material Weakness Repeat
  • 1090937 2023-005
    Material Weakness Repeat
  • 1090938 2023-005
    Material Weakness Repeat
  • 1090939 2023-005
    Material Weakness Repeat
  • 1090940 2023-005
    Material Weakness Repeat
  • 1090941 2023-005
    Material Weakness Repeat
  • 1090942 2023-005
    Material Weakness Repeat
  • 1090943 2023-005
    Material Weakness Repeat
  • 1090944 2023-005
    Material Weakness Repeat
  • 1090945 2023-005
    Material Weakness Repeat
  • 1090946 2023-005
    Material Weakness Repeat
  • 1090947 2023-006
    Material Weakness Repeat
  • 1090948 2023-006
    Material Weakness Repeat
  • 1090949 2023-006
    Material Weakness Repeat
  • 1090950 2023-006
    Material Weakness Repeat
  • 1090951 2023-006
    Material Weakness Repeat
  • 1090952 2023-006
    Material Weakness Repeat
  • 1090953 2023-006
    Material Weakness Repeat
  • 1090954 2023-006
    Material Weakness Repeat
  • 1090955 2023-006
    Material Weakness Repeat
  • 1090956 2023-006
    Material Weakness Repeat
  • 1090957 2023-006
    Material Weakness Repeat
  • 1090958 2023-007
    Material Weakness
  • 1090959 2023-007
    Material Weakness
  • 1090960 2023-007
    Material Weakness
  • 1090961 2023-007
    Material Weakness
  • 1090962 2023-007
    Material Weakness
  • 1090963 2023-007
    Material Weakness
  • 1090964 2023-007
    Material Weakness
  • 1090965 2023-007
    Material Weakness
  • 1090966 2023-007
    Material Weakness
  • 1090967 2023-007
    Material Weakness
  • 1090968 2023-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.001 Agricultural Research Basic and Applied Research $481,072
10.311 Beginning Farmer and Rancher Development Program $383,791
10.310 Agriculture and Food Research Initiative (afri) $59,821
10.912 Environmental Quality Incentives Program $42,101
10.200 Grants for Agricultural Research, Special Research Grants $24,724
10.215 Sustainable Agriculture Research and Education $13,525
10.902 Soil and Water Conservation $5,896
10.307 Organic Agriculture Research and Extension Initiative $3,747