FAC Explorer

Finding 1099055 (2024-004)

Significant Deficiency
Requirement
G
Questioned Costs
-
Year
2024
Accepted
2025-02-10
Audit: 341848
Organization: Oklahoma State University (OK)
Auditor: Cla

AI Summary

  • Core Issue: Two out of three grants tested failed to track key personnel's time and effort as required by federal guidelines.
  • Impacted Requirements: Compliance with 2 CFR 200.308(f)(3) regarding prior approval for disengagement of key personnel or significant reduction in effort.
  • Recommended Follow-Up: The University should enhance its review process for budgets and key personnel in grant proposals to ensure compliance.

Finding Text

Federal Agency: US Department of Education Federal Program Title: Improvement of Postsecondary Education Funding Assistance Listing Number: 84.116 Identification Number and Year: P116Z230208-2023 & P116Z230252-2023 Award Period: July 1, 2023, to June 30, 2024 Type of Finding Compliance, Other Matter Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR 200.308(f)(3) the Federal Government required a recipient of federal awards must receive prior written approval from the Federal agency for the disengagement of key personnel from a project for more than three months, or a 25% reduction in time and effort devoted to the Federal award. Condition: During the testing of Special Tests and Provisions, 2 of the 3 grants tested did not meet the key personnel level of effort requirements stipulated in the award documents, as the key personnel listed in the award documents did not have time and effort tracked towards the grant projects. Context: During the testing of 3 grants with Level of Effort provisions in the grant award notification, 2 grants did not meet the level of effort for key personnel required by the Federal agency. Questioned costs: None Cause: The University was unaware of the level of effort requirement stated on the grant agreements. Effect: Key personnel listed in the award documents did not have time and effort tracked towards the grant projects. Repeat finding: No Recommendation: The University should continue to review budgets and key personnel submitted with grants proposal to Federal agencies. View of responsible official: Management agrees with the finding and has developed a plan to correct the finding.

Categories

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 522608 2024-002
    Significant Deficiency
  • 522609 2024-003
    Significant Deficiency
  • 522610 2024-003
    Significant Deficiency
  • 522611 2024-003
    Significant Deficiency
  • 522612 2024-004
    Significant Deficiency
  • 522613 2024-004
    Significant Deficiency
  • 522614 2024-004
    Significant Deficiency
  • 1099050 2024-002
    Significant Deficiency
  • 1099051 2024-003
    Significant Deficiency
  • 1099052 2024-003
    Significant Deficiency
  • 1099053 2024-003
    Significant Deficiency
  • 1099054 2024-004
    Significant Deficiency
  • 1099056 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $27.29M
93.137 Community Programs to Improve Minority Health Grant Program $1.24M
43.002 Aeronautics $1.22M
20.527 Public Transportation Emergency Relief Program $749,769
10.U01 U.s. Department of Agricultre Contacts Or Cooperative Agreements with No Cfda $509,774
16.752 Economic High-Tech and Cyber Crime Prevention $493,506
93.732 Mental and Behavioral Health Education and Training Grants $438,152
93.241 State Rural Hospital Flexibility Program $360,474
84.116 Fund for the Improvement of Postsecondary Education $333,699
11.028 Connecting Minority Communities Pilot Program $332,467
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $305,082
16.842 Opioid Affected Youth Initiative $292,820
93.U21 U.s. Department of Health & Human Services Contracts $274,514
20.U15 U.s. Department of Transportation Contracts $273,599
93.970 Health Professions Recruitment Program for Indians $235,499
16.753 Congressionally Recommended Awards $222,650
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $207,383
84.031 Higher Education_institutional Aid $185,000
11.RD U.s. Department of Commerce Contracts $177,590
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $130,204
97.044 Assistance to Firefighters Grant $123,289
43.RD NASA Contracts $115,628
16.U09 U.s. Department of Justice Contracts $99,411
10.290 Agricultural Market and Economic Research $96,157
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $93,890
81.041 State Energy Program $91,571
93.276 Drug-Free Communities Support Program Grants $91,139
84.411 Investing in Innovation (i3) Fund $87,484
10.210 Higher Education Ð Graduate Fellowships Grant Program $82,779
66.475 Gulf of Mexico Program $76,965
15.904 Historic Preservation Fund Grants-in-Aid $75,738
11.609 Measurement and Engineering Research and Standards $73,289
21.027 Coronavirus State and Local Fiscal Recovery Funds $72,428
93.136 Injury Prevention and Control Research and State and Community Based Programs $71,685
84.063 Federal Pell Grant Program $69,622
93.394 Cancer Detection and Diagnosis Research $67,422
16.U10 U.s. Department of Justice Contracts $66,200
93.566 Refugee and Entrant Assistance_state Administered Programs $64,673
10.U02 U.s. Department of Agricultre Contacts Or Cooperative Agreements with No Cfda $64,196
81.057 University Coal Research $63,743
12.903 Gencyber Grants Program $60,544
12.300 Basic and Applied Scientific Research $59,632
10.220 Higher Education - Multicultural Scholars Grant Program $58,976
16.U11 U.s. Department of Justice Contracts $56,975
12.800 Air Force Defense Research Sciences Program $50,951
20.529 Bus Testing Facility $50,687
10.237 From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals $47,645
16.U12 U.s. Department of Justice Contracts $44,516
16.U13 U.s. Department of Justice Contracts $44,400
97.067 Homeland Security Grant Program $43,890
15.557 Desert and Southern Rockies Landscape Conservation Cooperatives $43,322
93.810 Paul Coverdell National Acute Stroke Program National Center for Chronic Disease Prevention and Health Promotion $42,454
10.U03 U.s. Department of Agricultre Contacts Or Cooperative Agreements with No Cfda $42,427
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $41,790
10.336 Veterinary Services Grant Program $41,590
15.805 Assistance to State Water Resources Research Institutes $40,836
10.608 Food for Education $40,724
15.954 National Park Service Conservation, Protection, Outreach, and Education $38,147
97.077 Homeland Security Research, Development, Testing, Evaluation, and Demonstration of Technologies Related to Nuclear Threat Detection $37,737
10.216 1890 Institution Capacity Building Grants $35,556
93.772 Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement $35,256
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $34,417
10.931 Agricultural Conservation Easement Program $34,183
10.762 Solid Waste Management Grants $33,696
10.320 Sun Grant Program $32,569
93.242 Mental Health Research Grants $32,340
10.309 Specialty Crop Research Initiative $32,292
10.903 Soil Survey $31,365
93.988 Cooperative Agreements for State-Based Diabetes Control Programs and Evaluation of Surveillance Systems $31,236
93.926 Healthy Start Initiative $30,757
10.U04 U.s. Department of Agricultre Contacts Or Cooperative Agreements with No Cfda $30,416
84.007 Federal Supplemental Educational Opportunity Grants $29,550
81.U17 U.s. Department of Energy Contracts $27,537
11.307 Economic Adjustment Assistance $26,901
10.175 Farmers Market and Local Food Promotion Program (b) $26,510
20.112 Aviation Maintenance Technical Workforce Grant Program $26,267
93.867 Vision Research $26,021
84.215 Innovative Approaches to Literacy; Promise Neighborhoods $24,967
93.495 Community Health Workers for Public Health Response and Resilient $24,858
12.420 Military Medical Research and Development $22,477
11.021 Noaa Small Business Innovation Research (sbir) Program $20,250
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $19,915
15.635 Neotropical Migratory Bird Conservation $18,930
10.217 Higher Education - Institution Challenge Grants Program $18,683
84.002 Adult Education - Basic Grants to States $18,582
10.U05 U.s. Department of Agricultre Contacts Or Cooperative Agreements with No Cfda $18,436
93.877 Autism Collaboration, Accountability, Research, Education, and Support $18,328
93.213 Research and Training in Complementary and Integrative Health $17,476
10.560 State Administrative Expenses for Child Nutrition $16,985
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $16,586
15.820 National Climate Change and Wildlife Science Center $16,270
12.431 Basic Scientific Research $15,371
15.923 National Center for Preservation Technology and Training $13,923
93.395 Cancer Treatment Research $13,892
12.U08 U.s. Department of Defense Contracts $13,710
10.902 Soil and Water Conservation $13,383
66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies $12,415
11.303 Economic Development_technical Assistance $12,405
19.040 Public Diplomacy Programs $12,089
10.515 Renewable Resources Extension Act and National Focus Fund Projects $12,060
20.215 Highway Training and Education $11,637
12.630 Basic, Applied, and Advanced Research in Science and Engineering $11,593
16.U14 U.s. Department of Justice Contracts $10,415
81.086 Conservation Research and Development $10,083
10.U06 U.s. Department of Agricultre Contacts Or Cooperative Agreements with No Cfda $9,052
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $8,936
84.033 Federal Work-Study Program $8,627
10.527 New Beginnings for Tribal Students $8,529
64.RD U.s. Department of Veterans Affairs Contracts $8,139
93.211 Telehealth Programs $8,117
20.701 University Transportation Centers Program $8,066
12.006 National Defense Education Program $7,837
10.555 National School Lunch Program $7,234
10.RD U.s. Department of Agricultre Contacts Or Cooperative Agreements with No Cfda $7,075
15.519 Indian Tribal Water Resources Development, Management, and Protection $6,808
45.129 Promotion of the Humanities_federal/state Partnership $6,795
10.202 Cooperative Forestry Research $6,401
95.007 Research and Data Analysis $5,996
10.069 Conservation Reserve Program $5,867
93.273 Alcohol Research Programs $5,863
93.913 Grants to States for Operation of Offices of Rural Health $5,814
10.207 Animal Health and Disease Research $5,139
10.U07 U.s. Department of Agricultre Contacts Or Cooperative Agreements with No Cfda $5,099
43.012 Space Technology $4,932
93.917 Hiv Care Formula Grants $4,589
93.398 Cancer Research Manpower $4,384
93.145 Aids Education and Training Centers $4,364
12.005 Conservation and Rehabilitation of Natural Resources on Military Installations (b) $4,067
10.868 Rural Energy for America Program $3,990
10.937 Partnerships for Climate-Smart Commodities $3,845
81.U18 U.s. Department of Energy Contracts $3,475
15.037 Water Resources on Indian Lands $3,470
47.075 Social, Behavioral, and Economic Sciences $3,193
93.110 Maternal and Child Health Federal Consolidated Programs $2,980
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $2,904
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $2,898
93.397 Cancer Centers Support Grants $2,862
11.611 Manufacturing Extension Partnership $2,707
45.312 National Leadership Grants $2,697
81.U19 U.s. Department of Energy Contracts $2,665
45.025 Promotion of the Arts_partnership Agreements $2,500
10.250 Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations $2,370
93.262 Occupational Safety and Health Program $2,281
10.025 Plant and Animal Disease, Pest Control, and Animal Care $2,268
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $2,192
12.901 Mathematical Sciences Grants Program $2,110
45.164 Promotion of the Humanities_public Programs $2,068
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $1,985
15.812 Cooperative Research Units Program $1,976
81.U20 U.s. Department of Energy Contracts $1,950
10.319 Farm Business Management and Benchmarking Competitive Grants Program $1,828
10.174 Acer Access Development Program $1,804
93.558 Temporary Assistance for Needy Families $1,671
10.912 Environmental Quality Incentives Program $1,644
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $1,415
10.030 Indemnity Program $1,399
10.516 Rural Health and Safety Education Competitive Grants Program $1,316
11.469 Congressionally Identified Awards and Projects $1,293
16.838 Comprehensive Opioid Abuse Site-Based Program $1,177
66.509 Science to Achieve Results (star) Research Program $980
15.232 Wildland Fire Research and Studies Program $956
10.200 Grants for Agricultural Research, Special Research Grants $846
10.186 Regional Food Business Centers $805
15.808 U.s. Geological Survey_ Research and Data Collection $663
10.170 Specialty Crop Block Grant Program - Farm Bill $601
93.319 Outreach Programs to Reduce the Prevalence of Obesity in High Risk Rural Areas $599
93.U22 U.s. Department of Health & Human Services Contracts $593
93.279 Drug Abuse and Addiction Research Programs $550
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $549
10.558 Child and Adult Care Food Program $537
10.511 Smith-Lever Funding (various Programs) $522
20.761 Biobased Transportation Research $489
84.335 Child Care Access Means Parents in School $473
43.009 Cross Agency Support $417
10.664 Cooperative Forestry Assistance $413
64.U16 U.s. Department of Veterans Affairs Contracts $394
15.611 Wildlife Restoration and Basic Hunter Education $367
93.173 Research Related to Deafness and Communication Disorders $351
10.330 Alfalfa and Forage Research Program $333
81.089 Fossil Energy Research and Development $331
10.303 Integrated Programs $311
43.007 Space Operations $300
84.217 Trio_mcnair Post-Baccalaureate Achievement $221
93.940 Hiv Prevention Activities_health Department Based $209
93.297 Teenage Pregnancy Prevention Program $155
15.RD U.s. Department of Interior Contracts $146
10.329 Crop Protection and Pest Management Competitive Grants Program $141
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $121
93.575 Child Care and Development Block Grant $43
10.310 Agriculture and Food Research Initiative (afri) $0
66.461 Regional Wetland Program Development Grants $0
93.865 Child Health and Human Development Extramural Research $0
93.103 Food and Drug Administration_research $0
93.157 Centers of Excellence $0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $0
84.038 Federal Perkins Loan Program Federal Capital Contributions $0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $-3
10.304 Homeland Security_agricultural $-5
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $-7
15.605 Sport Fish Restoration Program $-16
15.631 Partners for Fish and Wildlife $-16
93.778 Medical Assistance Program $-22
66.714 Regional Agricultural Ipm Grants $-60
47.049 Mathematical and Physical Sciences $-66
93.856 Microbiology and Infectious Diseases Research $-99
43.008 Education $-130
93.396 Cancer Biology Research $-133
84.224 Assistive Technology $-134
93.839 Blood Diseases and Resources Research $-163
84.184 Safe and Drug-Free Schools and Communities_national Programs $-169
47.076 Education and Human Resources $-175
15.815 National Land Remote Sensing_education Outreach and Research $-208
84.048 Career and Technical Education -- Basic Grants to States $-230
84.047 Trio_upward Bound $-270
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $-286
93.855 Allergy, Immunology and Transplantation Research $-291
97.043 State Fire Training Systems Grants $-295
93.914 Hiv Emergency Relief Project Grants $-308
10.215 Sustainable Agriculture Research and Education $-335
17.502 Occupational Safety and Health_susan Harwood Training Grants $-349
47.070 Computer and Information Science and Engineering $-382
84.042 Trio_student Support Services $-402
16.RD U.s. Department of Justice Contracts $-550
20.600 State and Community Highway Safety $-656
20.RD U.s. Department of Transportation Contracts $-685
10.514 Expanded Food and Nutrition Education Program $-775
16.726 Juvenile Mentoring Program $-961
59.037 Small Business Development Centers $-1,028
81.087 Renewable Energy Research and Development $-1,180
84.425 Education Stabilization Fund $-1,412
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $-1,468
93.393 Cancer Cause and Prevention Research $-1,493
93.113 Environmental Health $-1,569
93.155 Rural Health Research Centers $-1,647
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $-1,965
47.084 Nsf Technology, Innovation, and Partnerships $-2,114
10.001 Agricultural Research_basic and Applied Research $-2,268
15.634 State Wildlife Grants $-2,514
47.050 Geosciences $-3,346
93.838 Lung Diseases Research $-3,776
93.464 Acl Assistive Technology $-3,898
59.044 Veterans Outreach Program $-3,900
47.079 Office of International Science and Engineering $-4,084
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $-4,260
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $-5,031
19.011 Academic Exchange Programs - Special Academic Exchange Programs $-5,118
20.205 Highway Planning and Construction $-5,446
47.041 Engineering $-5,700
20.200 Highway Research and Development Program $-5,779
43.001 Science $-5,787
81.RD U.s. Department of Energy Contracts $-5,909
93.884 Grants for Primary Care Training and Enhancement $-6,903
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $-7,662
93.859 Biomedical Research and Research Training $-7,759
84.044 Trio_talent Search $-8,282
97.041 National Dam Safety Program $-9,185
81.049 Office of Science Financial Assistance Program $-9,457
93.307 Minority Health and Health Disparities Research $-9,835
93.680 Medical Student Education $-10,369
10.500 Cooperative Extension Service $-10,464
93.844 Acl Centers for Independent Living, Recovery Act $-11,013
93.837 Cardiovascular Diseases Research $-12,788
12.RD U.s. Department of Defense Contracts $-13,817
81.135 Advanced Research Projects Agency - Energy $-14,147
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $-14,707
93.326 Strengthening Public Health Through Surveillance, Epidemiologic Research, Disease Detection and Prevention $-20,959
47.083 Integrative Activities $-24,767
93.RD U.s. Department of Health & Human Services Contracts $-33,641
93.301 Small Rural Hospital Improvement Grant Program $-35,358
93.959 Block Grants for Prevention and Treatment of Substance Abuse $-41,261
93.866 Aging Research $-49,028
47.074 Biological Sciences $-56,799
93.788 Opioid Str $-63,276
20.509 Formula Grants for Rural Areas and Tribal Transit Program $-446,740
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $-491,932