Finding 1162669 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-11-19

AI Summary

  • Issue: AIHEC missed the deadline for submitting the final annual project report for two federal programs in fiscal year 2024.
  • Requirements Impacted: This delay violates compliance and reporting guidance for federal financial reports.
  • Follow-Up: AIHEC should enhance its monitoring and internal controls to ensure timely report submissions and maintain proper documentation.

Finding Text

Criteria As per the Computer and Information Science and Engineering Programs and Biomedical Research and Research Training Program compliance and reporting guidance, AIHEC must file final annual project and annual federal financial report by the due dates, as mentioned in the above tables. Condition/Context We noted that for fiscal year 2024, AIHEC did not submit the final annual project report on time for ALN #47.070 Computer and Information Science and Engineering Programs and ALN#93.859 Biomedical Research and Research Training Program. Cause AIHEC did not have adequate monitoring over the completion and submission of the required reports. Effect AIHEC is not in compliance with the reporting requirements, per the grant contract. Recommendation We recommend AIHEC continue to review its internal control processes, to ensure that controls are properly implemented for the reporting requirement and that adequate documentation is maintained.

Corrective Action Plan

Management Response We accept the recommendations and have acted as follows: Training: Provided mandatory Uniform Guidance and grant-compliance training for all program and finance staff. Post-Award Grant Management System: Implemented an integrated post-award grant management system that includes a built-in reporting calendar with automated deadline notifications to ensure timely and accurate submissions. Personnel: Grants Administrator started in March 2025, and a dedicated Grants Compliance Officer to oversee all federal program requirements, is actively being recruited by the end of 2025. These measures will ensure ongoing compliance with OMB Uniform Guidance. Estimated Completion Date January 1, 2026 Responsible Party Kathy De Palma, Grants Coordinator

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 1162657 2024-002
    Material Weakness Repeat
  • 1162658 2024-002
    Material Weakness Repeat
  • 1162659 2024-002
    Material Weakness Repeat
  • 1162660 2024-002
    Material Weakness Repeat
  • 1162661 2024-002
    Material Weakness Repeat
  • 1162662 2024-002
    Material Weakness Repeat
  • 1162663 2024-002
    Material Weakness Repeat
  • 1162664 2024-002
    Material Weakness Repeat
  • 1162665 2024-002
    Material Weakness Repeat
  • 1162666 2024-002
    Material Weakness Repeat
  • 1162667 2024-003
    Material Weakness Repeat
  • 1162668 2024-003
    Material Weakness Repeat
  • 1162670 2024-004
    Material Weakness Repeat
  • 1162671 2024-004
    Material Weakness Repeat
  • 1162672 2024-004
    Material Weakness Repeat
  • 1162673 2024-004
    Material Weakness Repeat
  • 1162674 2024-004
    Material Weakness Repeat
  • 1162675 2024-004
    Material Weakness Repeat
  • 1162676 2024-004
    Material Weakness Repeat
  • 1162677 2024-004
    Material Weakness Repeat
  • 1162678 2024-004
    Material Weakness Repeat
  • 1162679 2024-004
    Material Weakness Repeat
  • 1162680 2024-005
    Material Weakness Repeat
  • 1162681 2024-005
    Material Weakness Repeat
  • 1162682 2024-005
    Material Weakness Repeat
  • 1162683 2024-005
    Material Weakness Repeat
  • 1162684 2024-005
    Material Weakness Repeat
  • 1162685 2024-005
    Material Weakness Repeat
  • 1162686 2024-005
    Material Weakness Repeat
  • 1162687 2024-005
    Material Weakness Repeat
  • 1162688 2024-005
    Material Weakness Repeat
  • 1162689 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.114 INDIAN EDUCATION HIGHER EDUCATION GRANT $1.52M
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $646,044
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $405,477
15.156 TRIBAL CLIMATE RESILIENCE $339,934
12.630 BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING $269,994
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $195,353
10.234 AMERICAN RESCUE PLAN TECHNICAL ASSISTANCE INVESTMENT PROGRAM $186,114
10.443 OUTREACH AND ASSISTANCE FOR SOCIALLY DISADVANTAGED AND VETERAN FARMERS AND RANCHERS $177,004
10.902 SOIL AND WATER CONSERVATION $139,243
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $41,499