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.