Finding 1120688 (2024-010)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 350927
Organization: Delaware State University (DE)

AI Summary

  • Core Issue: The Schedule of Expenditures of Federal Awards (SEFA) inaccurately included grants that do not qualify as research and development.
  • Impacted Requirements: Compliance with Uniform Guidance, specifically the requirement to accurately report federal awards as per 2 CFR 200.510.
  • Recommended Follow-Up: Establish a policy for reviewing grant agreements to ensure proper classification on the SEFA.

Finding Text

2024-010 – Schedule of Expenditures of Federal Awards (SEFA) Federal Agency: Various Federal Program Title: Research and Development Cluster Federal Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards which must include the total federal awards expended as determined in accordance with sub section 200-502.2 (2CFR 200.510). Condition: During our testing it was identified that grants were being included in the research and development cluster that were not research and development grants. Questioned Costs: N/A Context: During our testing, it was noted five grants within the research and development cluster, were not considered research and development. Cause: The University’s policies and procedures were not followed or not adequate to ensure a complete and accurate SEFA. Effect: The unadjusted SEFA included grants within the research and development cluster that did not meet the definition of research and development. Repeat Finding: No Recommendation: We recommend the University establish a policy to review grant agreements to ensure that the grants are being classified appropriately on the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 544174 2024-003
    Material Weakness Repeat
  • 544175 2024-004
    Significant Deficiency Repeat
  • 544176 2024-005
    Significant Deficiency
  • 544177 2024-006
    Material Weakness Repeat
  • 544178 2024-007
    Significant Deficiency
  • 544179 2024-008
    Significant Deficiency
  • 544180 2024-009
    Significant Deficiency
  • 544181 2024-010
    Significant Deficiency
  • 544182 2024-011
    Significant Deficiency
  • 544183 2024-012
    Significant Deficiency
  • 544184 2024-003
    Material Weakness Repeat
  • 544185 2024-004
    Significant Deficiency Repeat
  • 544186 2024-004
    Significant Deficiency Repeat
  • 544187 2024-006
    Material Weakness Repeat
  • 544188 2024-006
    Material Weakness Repeat
  • 544189 2024-006
    Material Weakness Repeat
  • 544190 2024-007
    Significant Deficiency
  • 544191 2024-010
    Significant Deficiency
  • 544192 2024-010
    Significant Deficiency
  • 544193 2024-010
    Significant Deficiency
  • 544194 2024-010
    Significant Deficiency
  • 544195 2024-010
    Significant Deficiency
  • 544196 2024-010
    Significant Deficiency
  • 544197 2024-010
    Significant Deficiency
  • 544198 2024-010
    Significant Deficiency
  • 544199 2024-010
    Significant Deficiency
  • 544200 2024-010
    Significant Deficiency
  • 544201 2024-010
    Significant Deficiency
  • 544202 2024-010
    Significant Deficiency
  • 544203 2024-010
    Significant Deficiency
  • 544204 2024-010
    Significant Deficiency
  • 544205 2024-010
    Significant Deficiency
  • 544206 2024-010
    Significant Deficiency
  • 544207 2024-010
    Significant Deficiency
  • 544208 2024-010
    Significant Deficiency
  • 544209 2024-010
    Significant Deficiency
  • 544210 2024-010
    Significant Deficiency
  • 544211 2024-010
    Significant Deficiency
  • 544212 2024-010
    Significant Deficiency
  • 544213 2024-010
    Significant Deficiency
  • 544214 2024-010
    Significant Deficiency
  • 544215 2024-010
    Significant Deficiency
  • 544216 2024-010
    Significant Deficiency
  • 544217 2024-010
    Significant Deficiency
  • 544218 2024-010
    Significant Deficiency
  • 544219 2024-010
    Significant Deficiency
  • 544220 2024-010
    Significant Deficiency
  • 544221 2024-010
    Significant Deficiency
  • 544222 2024-010
    Significant Deficiency
  • 544223 2024-010
    Significant Deficiency
  • 544224 2024-010
    Significant Deficiency
  • 544225 2024-010
    Significant Deficiency
  • 544226 2024-010
    Significant Deficiency
  • 544227 2024-010
    Significant Deficiency
  • 544228 2024-010
    Significant Deficiency
  • 544229 2024-010
    Significant Deficiency
  • 544230 2024-010
    Significant Deficiency
  • 544231 2024-010
    Significant Deficiency
  • 544232 2024-010
    Significant Deficiency
  • 544233 2024-010
    Significant Deficiency
  • 544234 2024-010
    Significant Deficiency
  • 544235 2024-010
    Significant Deficiency
  • 544236 2024-010
    Significant Deficiency
  • 544237 2024-010
    Significant Deficiency
  • 544238 2024-010
    Significant Deficiency
  • 544239 2024-010
    Significant Deficiency
  • 544240 2024-010
    Significant Deficiency
  • 544241 2024-010
    Significant Deficiency
  • 544242 2024-010
    Significant Deficiency
  • 544243 2024-010
    Significant Deficiency
  • 544244 2024-010
    Significant Deficiency
  • 544245 2024-010
    Significant Deficiency
  • 544246 2024-010
    Significant Deficiency
  • 544247 2024-010
    Significant Deficiency
  • 544248 2024-010
    Significant Deficiency
  • 544249 2024-010
    Significant Deficiency
  • 544250 2024-010
    Significant Deficiency
  • 544251 2024-010
    Significant Deficiency
  • 544252 2024-010
    Significant Deficiency
  • 544253 2024-010
    Significant Deficiency
  • 544254 2024-010
    Significant Deficiency
  • 544255 2024-010
    Significant Deficiency
  • 544256 2024-010
    Significant Deficiency
  • 544257 2024-010
    Significant Deficiency
  • 544258 2024-010
    Significant Deficiency
  • 544259 2024-010
    Significant Deficiency
  • 544260 2024-008
    Significant Deficiency
  • 544261 2024-008
    Significant Deficiency
  • 544262 2024-008
    Significant Deficiency
  • 544263 2024-008
    Significant Deficiency
  • 544264 2024-008
    Significant Deficiency
  • 544265 2024-008
    Significant Deficiency
  • 544266 2024-008
    Significant Deficiency
  • 544267 2024-008
    Significant Deficiency
  • 544268 2024-008
    Significant Deficiency
  • 544269 2024-008
    Significant Deficiency
  • 544270 2024-008
    Significant Deficiency
  • 544271 2024-008
    Significant Deficiency
  • 544272 2024-008
    Significant Deficiency
  • 544273 2024-008
    Significant Deficiency
  • 544274 2024-008
    Significant Deficiency
  • 544275 2024-008
    Significant Deficiency
  • 544276 2024-008
    Significant Deficiency
  • 544277 2024-008
    Significant Deficiency
  • 544278 2024-008
    Significant Deficiency
  • 544279 2024-008
    Significant Deficiency
  • 544280 2024-008
    Significant Deficiency
  • 544281 2024-008
    Significant Deficiency
  • 544282 2024-008
    Significant Deficiency
  • 544283 2024-008
    Significant Deficiency
  • 544284 2024-008
    Significant Deficiency
  • 544285 2024-008
    Significant Deficiency
  • 544286 2024-008
    Significant Deficiency
  • 544287 2024-008
    Significant Deficiency
  • 544288 2024-008
    Significant Deficiency
  • 544289 2024-008
    Significant Deficiency
  • 544290 2024-008
    Significant Deficiency
  • 544291 2024-008
    Significant Deficiency
  • 544292 2024-008
    Significant Deficiency
  • 544293 2024-008
    Significant Deficiency
  • 544294 2024-008
    Significant Deficiency
  • 544295 2024-008
    Significant Deficiency
  • 544296 2024-008
    Significant Deficiency
  • 544297 2024-008
    Significant Deficiency
  • 544298 2024-008
    Significant Deficiency
  • 544299 2024-008
    Significant Deficiency
  • 544300 2024-008
    Significant Deficiency
  • 544301 2024-008
    Significant Deficiency
  • 544302 2024-008
    Significant Deficiency
  • 544303 2024-008
    Significant Deficiency
  • 544304 2024-008
    Significant Deficiency
  • 544305 2024-008
    Significant Deficiency
  • 544306 2024-008
    Significant Deficiency
  • 544307 2024-008
    Significant Deficiency
  • 544308 2024-008
    Significant Deficiency
  • 544309 2024-008
    Significant Deficiency
  • 544310 2024-008
    Significant Deficiency
  • 544311 2024-008
    Significant Deficiency
  • 544312 2024-008
    Significant Deficiency
  • 544313 2024-008
    Significant Deficiency
  • 544314 2024-008
    Significant Deficiency
  • 544315 2024-008
    Significant Deficiency
  • 544316 2024-008
    Significant Deficiency
  • 544317 2024-008
    Significant Deficiency
  • 544318 2024-008
    Significant Deficiency
  • 544319 2024-008
    Significant Deficiency
  • 544320 2024-008
    Significant Deficiency
  • 544321 2024-008
    Significant Deficiency
  • 544322 2024-008
    Significant Deficiency
  • 544323 2024-008
    Significant Deficiency
  • 544324 2024-008
    Significant Deficiency
  • 544325 2024-008
    Significant Deficiency
  • 544326 2024-008
    Significant Deficiency
  • 544327 2024-008
    Significant Deficiency
  • 544328 2024-008
    Significant Deficiency
  • 544329 2024-008
    Significant Deficiency
  • 544330 2024-009
    Significant Deficiency
  • 544331 2024-009
    Significant Deficiency
  • 544332 2024-009
    Significant Deficiency
  • 544333 2024-009
    Significant Deficiency
  • 544334 2024-009
    Significant Deficiency
  • 544335 2024-009
    Significant Deficiency
  • 1120616 2024-003
    Material Weakness Repeat
  • 1120617 2024-004
    Significant Deficiency Repeat
  • 1120618 2024-005
    Significant Deficiency
  • 1120619 2024-006
    Material Weakness Repeat
  • 1120620 2024-007
    Significant Deficiency
  • 1120621 2024-008
    Significant Deficiency
  • 1120622 2024-009
    Significant Deficiency
  • 1120623 2024-010
    Significant Deficiency
  • 1120624 2024-011
    Significant Deficiency
  • 1120625 2024-012
    Significant Deficiency
  • 1120626 2024-003
    Material Weakness Repeat
  • 1120627 2024-004
    Significant Deficiency Repeat
  • 1120628 2024-004
    Significant Deficiency Repeat
  • 1120629 2024-006
    Material Weakness Repeat
  • 1120630 2024-006
    Material Weakness Repeat
  • 1120631 2024-006
    Material Weakness Repeat
  • 1120632 2024-007
    Significant Deficiency
  • 1120633 2024-010
    Significant Deficiency
  • 1120634 2024-010
    Significant Deficiency
  • 1120635 2024-010
    Significant Deficiency
  • 1120636 2024-010
    Significant Deficiency
  • 1120637 2024-010
    Significant Deficiency
  • 1120638 2024-010
    Significant Deficiency
  • 1120639 2024-010
    Significant Deficiency
  • 1120640 2024-010
    Significant Deficiency
  • 1120641 2024-010
    Significant Deficiency
  • 1120642 2024-010
    Significant Deficiency
  • 1120643 2024-010
    Significant Deficiency
  • 1120644 2024-010
    Significant Deficiency
  • 1120645 2024-010
    Significant Deficiency
  • 1120646 2024-010
    Significant Deficiency
  • 1120647 2024-010
    Significant Deficiency
  • 1120648 2024-010
    Significant Deficiency
  • 1120649 2024-010
    Significant Deficiency
  • 1120650 2024-010
    Significant Deficiency
  • 1120651 2024-010
    Significant Deficiency
  • 1120652 2024-010
    Significant Deficiency
  • 1120653 2024-010
    Significant Deficiency
  • 1120654 2024-010
    Significant Deficiency
  • 1120655 2024-010
    Significant Deficiency
  • 1120656 2024-010
    Significant Deficiency
  • 1120657 2024-010
    Significant Deficiency
  • 1120658 2024-010
    Significant Deficiency
  • 1120659 2024-010
    Significant Deficiency
  • 1120660 2024-010
    Significant Deficiency
  • 1120661 2024-010
    Significant Deficiency
  • 1120662 2024-010
    Significant Deficiency
  • 1120663 2024-010
    Significant Deficiency
  • 1120664 2024-010
    Significant Deficiency
  • 1120665 2024-010
    Significant Deficiency
  • 1120666 2024-010
    Significant Deficiency
  • 1120667 2024-010
    Significant Deficiency
  • 1120668 2024-010
    Significant Deficiency
  • 1120669 2024-010
    Significant Deficiency
  • 1120670 2024-010
    Significant Deficiency
  • 1120671 2024-010
    Significant Deficiency
  • 1120672 2024-010
    Significant Deficiency
  • 1120673 2024-010
    Significant Deficiency
  • 1120674 2024-010
    Significant Deficiency
  • 1120675 2024-010
    Significant Deficiency
  • 1120676 2024-010
    Significant Deficiency
  • 1120677 2024-010
    Significant Deficiency
  • 1120678 2024-010
    Significant Deficiency
  • 1120679 2024-010
    Significant Deficiency
  • 1120680 2024-010
    Significant Deficiency
  • 1120681 2024-010
    Significant Deficiency
  • 1120682 2024-010
    Significant Deficiency
  • 1120683 2024-010
    Significant Deficiency
  • 1120684 2024-010
    Significant Deficiency
  • 1120685 2024-010
    Significant Deficiency
  • 1120686 2024-010
    Significant Deficiency
  • 1120687 2024-010
    Significant Deficiency
  • 1120689 2024-010
    Significant Deficiency
  • 1120690 2024-010
    Significant Deficiency
  • 1120691 2024-010
    Significant Deficiency
  • 1120692 2024-010
    Significant Deficiency
  • 1120693 2024-010
    Significant Deficiency
  • 1120694 2024-010
    Significant Deficiency
  • 1120695 2024-010
    Significant Deficiency
  • 1120696 2024-010
    Significant Deficiency
  • 1120697 2024-010
    Significant Deficiency
  • 1120698 2024-010
    Significant Deficiency
  • 1120699 2024-010
    Significant Deficiency
  • 1120700 2024-010
    Significant Deficiency
  • 1120701 2024-010
    Significant Deficiency
  • 1120702 2024-008
    Significant Deficiency
  • 1120703 2024-008
    Significant Deficiency
  • 1120704 2024-008
    Significant Deficiency
  • 1120705 2024-008
    Significant Deficiency
  • 1120706 2024-008
    Significant Deficiency
  • 1120707 2024-008
    Significant Deficiency
  • 1120708 2024-008
    Significant Deficiency
  • 1120709 2024-008
    Significant Deficiency
  • 1120710 2024-008
    Significant Deficiency
  • 1120711 2024-008
    Significant Deficiency
  • 1120712 2024-008
    Significant Deficiency
  • 1120713 2024-008
    Significant Deficiency
  • 1120714 2024-008
    Significant Deficiency
  • 1120715 2024-008
    Significant Deficiency
  • 1120716 2024-008
    Significant Deficiency
  • 1120717 2024-008
    Significant Deficiency
  • 1120718 2024-008
    Significant Deficiency
  • 1120719 2024-008
    Significant Deficiency
  • 1120720 2024-008
    Significant Deficiency
  • 1120721 2024-008
    Significant Deficiency
  • 1120722 2024-008
    Significant Deficiency
  • 1120723 2024-008
    Significant Deficiency
  • 1120724 2024-008
    Significant Deficiency
  • 1120725 2024-008
    Significant Deficiency
  • 1120726 2024-008
    Significant Deficiency
  • 1120727 2024-008
    Significant Deficiency
  • 1120728 2024-008
    Significant Deficiency
  • 1120729 2024-008
    Significant Deficiency
  • 1120730 2024-008
    Significant Deficiency
  • 1120731 2024-008
    Significant Deficiency
  • 1120732 2024-008
    Significant Deficiency
  • 1120733 2024-008
    Significant Deficiency
  • 1120734 2024-008
    Significant Deficiency
  • 1120735 2024-008
    Significant Deficiency
  • 1120736 2024-008
    Significant Deficiency
  • 1120737 2024-008
    Significant Deficiency
  • 1120738 2024-008
    Significant Deficiency
  • 1120739 2024-008
    Significant Deficiency
  • 1120740 2024-008
    Significant Deficiency
  • 1120741 2024-008
    Significant Deficiency
  • 1120742 2024-008
    Significant Deficiency
  • 1120743 2024-008
    Significant Deficiency
  • 1120744 2024-008
    Significant Deficiency
  • 1120745 2024-008
    Significant Deficiency
  • 1120746 2024-008
    Significant Deficiency
  • 1120747 2024-008
    Significant Deficiency
  • 1120748 2024-008
    Significant Deficiency
  • 1120749 2024-008
    Significant Deficiency
  • 1120750 2024-008
    Significant Deficiency
  • 1120751 2024-008
    Significant Deficiency
  • 1120752 2024-008
    Significant Deficiency
  • 1120753 2024-008
    Significant Deficiency
  • 1120754 2024-008
    Significant Deficiency
  • 1120755 2024-008
    Significant Deficiency
  • 1120756 2024-008
    Significant Deficiency
  • 1120757 2024-008
    Significant Deficiency
  • 1120758 2024-008
    Significant Deficiency
  • 1120759 2024-008
    Significant Deficiency
  • 1120760 2024-008
    Significant Deficiency
  • 1120761 2024-008
    Significant Deficiency
  • 1120762 2024-008
    Significant Deficiency
  • 1120763 2024-008
    Significant Deficiency
  • 1120764 2024-008
    Significant Deficiency
  • 1120765 2024-008
    Significant Deficiency
  • 1120766 2024-008
    Significant Deficiency
  • 1120767 2024-008
    Significant Deficiency
  • 1120768 2024-008
    Significant Deficiency
  • 1120769 2024-008
    Significant Deficiency
  • 1120770 2024-008
    Significant Deficiency
  • 1120771 2024-008
    Significant Deficiency
  • 1120772 2024-009
    Significant Deficiency
  • 1120773 2024-009
    Significant Deficiency
  • 1120774 2024-009
    Significant Deficiency
  • 1120775 2024-009
    Significant Deficiency
  • 1120776 2024-009
    Significant Deficiency
  • 1120777 2024-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $40.52M
84.063 Federal Pell Grant Program $14.23M
84.031 Higher Education Institutional Aid $8.02M
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.14M
93.307 Minority Health and Health Disparities Research $3.05M
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $1.43M
12.630 Basic, Applied, and Advanced Research in Science and Engineering $1.32M
10.512 Extension Services at 1890 Colleges and Tuskegee University, West Virginia State College, and Central State University $980,687
59.059 Congressional Grants $924,043
47.083 Integrative Activities $881,446
93.788 Opioid Str $635,061
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $500,848
10.310 Agriculture and Food Research Initiative (afri) $459,799
93.732 Mental and Behavioral Health Education and Training Grants $443,032
47.074 Biological Sciences $370,732
17.268 H-1b Job Training Grants $340,736
93.310 Trans-Nih Research Support $328,275
10.524 Scholarships for Students at 1890 Institutions $308,621
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $305,041
43.008 Office of Stem Engagement (ostem) $303,305
93.351 Research Infrastructure Programs $284,332
84.007 Federal Supplemental Educational Opportunity Grants $261,427
84.033 Federal Work-Study Program $243,775
10.311 Beginning Farmer and Rancher Development Program $227,388
15.670 Adaptive Science $219,240
11.481 Educational Partnership Program $214,461
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $186,913
47.070 Computer and Information Science and Engineering $169,078
43.009 Mission Support $166,813
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $155,831
47.075 Social, Behavioral, and Economic Sciences $151,625
93.859 Biomedical Research and Research Training $148,227
84.116 Fund for the Improvement of Postsecondary Education $133,934
47.050 Geosciences $132,249
12.800 Air Force Defense Research Sciences Program $125,957
10.001 Agricultural Research Basic and Applied Research $114,691
84.016 Undergraduate International Studies and Foreign Language Programs $112,535
12.300 Basic and Applied Scientific Research $111,031
10.514 Expanded Food and Nutrition Education Program $92,571
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $86,168
11.472 Unallied Science Program $77,798
10.523 Centers of Excellence at 1890 Institutions $72,280
47.041 Engineering $71,852
43.001 Science $70,062
59.077 Community Navigator Pilot Program $67,234
10.216 1890 Institution Capacity Building Grants $64,157
10.202 Cooperative Forestry Research $62,591
11.469 Congressionally Identified Awards and Projects $57,856
10.519 Equipment Grants Program (egp) $56,899
11.417 Sea Grant Support $50,875
10.500 Cooperative Extension Service $47,223
59.037 Small Business Development Centers $43,574
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $41,562
84.184 School Safely National Activities $39,375
47.049 Mathematical and Physical Sciences $36,022
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $35,550
45.309 Museum Grants for African American History and Culture $23,105
98.001 Usaid Foreign Assistance for Programs Overseas $22,469
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies (es) $20,298
12.431 Basic Scientific Research $18,480
10.226 Secondary Education, Two-Year Postsecondary Education, and Agriculture in the K-12 Classroom $17,758
15.904 Historic Preservation Fund Grants-in-Aid $14,768
10.170 Specialty Crop Block Grant Program - Farm Bill $11,617
10.215 Sustainable Agriculture Research and Education $11,301
47.076 Stem Education (formerly Education and Human Resources) $10,769
10.329 Crop Protection and Pest Management Competitive Grants Program $9,652
47.081 Office of Experimental Program to Stimulate Competitive Research $9,369
93.866 Aging Research $7,688
84.017 International Research and Studies $6,420
93.110 Maternal and Child Health Federal Consolidated Programs $4,799
16.609 Project Safe Neighborhoods $4,252
10.220 Higher Education - Multicultural Scholars Grant Program $4,200
10.025 Plant and Animal Disease, Pest Control, and Animal Care $4,170
45.129 Promotion of the Humanities Federal/state Partnership $1,600
93.268 Immunization Cooperative Agreements $733
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $50
47.079 Office of International Science and Engineering $39