Finding 1123720 (2024-012)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351580
Organization: Johnson C. Smith University (NC)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The University failed to provide necessary documentation for key items in both the CMC and TRIO reports, leading to non-compliance with federal reporting requirements.
  • Impacted Requirements: Semi-annual reports for the CMC program and annual reports for the TRIO program must include reconciled critical information, which was not met.
  • Recommended Follow-Up: Enhance internal controls and establish formal procedures to ensure accurate reporting and proper documentation retention moving forward.

Finding Text

Federal Program Information: Connecting Minority Communities Pilot Program (11.028) and TRIO Cluster (84.042A) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting – Under the CMC grant program, grantees must submit semi-annual Federal Financial and performance reports for the periods ending March 31 and September 30 of each year. Reports are due within 30 days after the end of the reporting period. Certain key items contain critical information that should be included within the report and such information should be reconciled to the institution’s underlying records. Grantees under the TRIO program must submit an annual performance report to Department of Education each year of the project period. Certain key items contain critical information that should be included within the report and such information should be reconciled to the institution’s underlying records. Condition: The University was unable to provide documentation supporting certain other key items containing critical information included within semi-annual CMC reports and annual TRIO reports. Cause: Insufficient administrative oversight and internal controls over CMC program and TRIO program reporting requirements. Effect or Potential Effect: The University was not in compliance with the respective CMC program and TRIO program reporting requirements. Questioned Costs: None. Context: We noted the following exceptions during our testing: • For 2 of 2 reports selected for testing in the CMC program, the University was unable to provide documentation supporting certain key line items and certain other information included within the reports. • For 1 of 1 reports selected for testing in the TRIO SSS program, the University was unable to provide documentation supporting certain key line items included within the report. Identification as a Repeat Finding: This is a repeat finding from prior year. This was reported as Finding 2023-008 in the prior year schedule of findings and questioned costs. Recommendation: We recommend the University enhance its internal controls and implement formal policies and procedures to ensure that required reports are prepared in accordance with federal regulations and that supporting documentation is appropriately retained as required. Views of Responsible Officials: The University experienced changes with the Student Support Services program personnel. This change led to a loss of institutional knowledge, interrupted policy and process enforcement. In many instances documentation and reporting methods weren’t available due to the transition of key program personnel. Information that appears to be inaccurate serves as a combination of the inability to make revisions for previously reported students and human error. The CMC principal investigator for CMC was a first-time awardee, who was not fully acclimated to the grant reporting process prior to submitting the report. The Student Support Services program is committed to implementing continuous monitoring of program records to ensure compliance with federal, institutional, and program requirements. The program will review the existing program operating procedures and processes to align with requirements. Program personnel will engage in professional development opportunities and training to improve grant management. Currently, financial reporting is reviewed by individuals in both the Business Office and GSPAR. GSPAR will enhance its internal controls, policies, and procedures to ensure that all reporting is submitted with accurate information. GSPAR intends to create a centralized location to track and store all supporting documentation for easy access and review. GSPAR also intends to require that all financial information required by government agencies be reviewed by officials in both the Business and GSPAR Offices. In addition, GSPAR will implement a process for continuous monitoring of program records to ensure compliance with federal, Institutional and program requirements. The program staff will also engage in professional development opportunities to improve grant management and regulatory compliance.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 547245 2024-001
    Significant Deficiency
  • 547246 2024-001
    Significant Deficiency
  • 547247 2024-001
    Significant Deficiency
  • 547248 2024-002
    Significant Deficiency
  • 547249 2024-002
    Significant Deficiency
  • 547250 2024-003
    Significant Deficiency
  • 547251 2024-003
    Significant Deficiency
  • 547252 2024-003
    Significant Deficiency
  • 547253 2024-003
    Significant Deficiency
  • 547254 2024-004
    Significant Deficiency
  • 547255 2024-005
    Significant Deficiency
  • 547256 2024-005
    Significant Deficiency
  • 547257 2024-005
    Significant Deficiency
  • 547258 2024-005
    Significant Deficiency
  • 547259 2024-006
    Significant Deficiency
  • 547260 2024-006
    Significant Deficiency
  • 547261 2024-007
    Significant Deficiency
  • 547262 2024-007
    Significant Deficiency
  • 547263 2024-007
    Significant Deficiency
  • 547264 2024-008
    Material Weakness Repeat
  • 547265 2024-008
    Material Weakness Repeat
  • 547266 2024-008
    Material Weakness Repeat
  • 547267 2024-008
    Material Weakness Repeat
  • 547268 2024-008
    Material Weakness Repeat
  • 547269 2024-008
    Material Weakness Repeat
  • 547270 2024-009
    Significant Deficiency Repeat
  • 547271 2024-009
    Significant Deficiency Repeat
  • 547272 2024-010
    Significant Deficiency Repeat
  • 547273 2024-010
    Significant Deficiency Repeat
  • 547274 2024-010
    Significant Deficiency Repeat
  • 547275 2024-011
    Material Weakness Repeat
  • 547276 2024-011
    Material Weakness Repeat
  • 547277 2024-012
    Significant Deficiency Repeat
  • 547278 2024-012
    Significant Deficiency Repeat
  • 1123687 2024-001
    Significant Deficiency
  • 1123688 2024-001
    Significant Deficiency
  • 1123689 2024-001
    Significant Deficiency
  • 1123690 2024-002
    Significant Deficiency
  • 1123691 2024-002
    Significant Deficiency
  • 1123692 2024-003
    Significant Deficiency
  • 1123693 2024-003
    Significant Deficiency
  • 1123694 2024-003
    Significant Deficiency
  • 1123695 2024-003
    Significant Deficiency
  • 1123696 2024-004
    Significant Deficiency
  • 1123697 2024-005
    Significant Deficiency
  • 1123698 2024-005
    Significant Deficiency
  • 1123699 2024-005
    Significant Deficiency
  • 1123700 2024-005
    Significant Deficiency
  • 1123701 2024-006
    Significant Deficiency
  • 1123702 2024-006
    Significant Deficiency
  • 1123703 2024-007
    Significant Deficiency
  • 1123704 2024-007
    Significant Deficiency
  • 1123705 2024-007
    Significant Deficiency
  • 1123706 2024-008
    Material Weakness Repeat
  • 1123707 2024-008
    Material Weakness Repeat
  • 1123708 2024-008
    Material Weakness Repeat
  • 1123709 2024-008
    Material Weakness Repeat
  • 1123710 2024-008
    Material Weakness Repeat
  • 1123711 2024-008
    Material Weakness Repeat
  • 1123712 2024-009
    Significant Deficiency Repeat
  • 1123713 2024-009
    Significant Deficiency Repeat
  • 1123714 2024-010
    Significant Deficiency Repeat
  • 1123715 2024-010
    Significant Deficiency Repeat
  • 1123716 2024-010
    Significant Deficiency Repeat
  • 1123717 2024-011
    Material Weakness Repeat
  • 1123718 2024-011
    Material Weakness Repeat
  • 1123719 2024-012
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $10.89M
84.063 Federal Pell Grant Program $4.74M
11.028 Connecting Minority Communities Pilot Program $2.35M
84.031 Higher Education Institutional Aid $555,668
84.007 Federal Supplemental Educational Opportunity Grants $480,658
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $446,604
84.042 Trio Student Support Services $441,950
84.120 Minority Science and Engineering Improvement $427,368
84.033 Federal Work-Study Program $390,521
93.317 Emerging Infections Programs $363,742
84.217 Trio McNair Post-Baccalaureate Achievement $322,726
84.047 Trio Upward Bound $256,358
47.076 Stem Education (formerly Education and Human Resources) $137,979
15.932 Preservation of Historic Structures on the Campuses of Historically Black Colleges and Universities (hbcus). $63,530
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $51,145
93.310 Trans-Nih Research Support $48,409
45.313 Laura Bush 21st Century Librarian Program $40,928
12.598 Centers for Academic Excellence $32,974
97.062 Scientific Leadership Awards $27,918
84.335 Child Care Access Means Parents in School $23,238
17.268 H-1b Job Training Grants $20,962
97.061 Centers for Homeland Security $17,900
11.417 Sea Grant Support $14,474
54.001 Intelligence Community Centers for Academic Excellence $11,094
89.003 National Historical Publications and Records Grants $6,956
84.425 Education Stabilization Fund $4,647
93.859 Biomedical Research and Research Training $1,550