FAC Explorer

Finding 1167331 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-12-30
Audit: 378368
Organization: American University (DC)
Auditor: PRICEWATERHOUSECOOPERS LLP

AI Summary

  • Core Issue: The University failed to retain the required End of Year Report for fiscal year 2025, impacting compliance with the grant agreement.
  • Impacted Requirements: The report, due November 3rd, was not available for review, preventing compliance testing and verification of performance measures.
  • Recommended Follow-up: Management should improve document retention procedures to ensure all compliance-related reports are maintained and accessible.

Finding Text

Finding 2025-001 Reporting Grantor: Department of Transportation Program: Highway Safety Cluster Assistance Listing #: 20.600 Award Year: 07/1/2024 - 06/30/2025 Pass-through Entity: DC District Department of Transportation (DDOT) Pass-through Number: PT10197 Criteria In accordance with the Grant Agreement between American University and the District of Columbia Department of Transportation, the University is required to prepare and submit an “End of Year Report”, summarizing the activities and reflecting on the performance measures as outlined in Article III of the agreement. The report is due November 3rd of each year. Condition The End of Year Report due in fiscal year 2025 was not retained by the University. As a result, PwC was unable to obtain evidence of this report and perform related compliance testing procedures. Cause The End of Year Report was not retained by the University due to the Principal Investigator leaving the University. Electronic access to the Principal Investigator’s files was restricted, and therefore, other individuals at the University were unable to obtain the report. Effect The University was not able to provide evidence that the report included all the required elements and was timely filed as required by the criteria of the agreement. Repeat Finding No. Questioned Costs There are no questioned costs associated with this finding as the matter is related to reporting. Recommendation We recommend management enhance their document retention procedures so that evidence supporting their compliance with required reporting requirements is appropriately maintained. Management’s View and Corrective Action Plan Please refer to management’s corrective action plan for management’s response and corrective action related to this finding.

Corrective Action Plan

Management of American University agrees with this finding and proposes the following Corrective Action Plan: Finding 2025-001 Reporting Grantor: Department of Transportation Program: Highway Safety Cluster Assistance Listing #: 20.600 Award Year: 07/1/2024 - 06/30/2025 Pass-through Entity: DC District Department of Transportation (DDOT) Pass-through Number: PT10197 Corrective Action Plan: American University acknowledges that the FY2025 End of Year Report under the Grant Agreement with the District of Columbia Department of Transportation was not retained due to the departure of the Principal Investigator, which limited access to the report. To prevent recurrence, the University has required additional research administration training for relevant staff, implemented centralized submission of all technical reports through the Office of Sponsored Awards and Research Administration, and enhanced grant closeout procedures to ensure all deliverables are captured when a PI departs. Periodic internal reviews will confirm that required reports are retained centrally and accessible as needed. Date of completion: June 30, 2026

Categories

Reporting Subrecipient Monitoring

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $135.90M
84.063 FEDERAL PELL GRANT PROGRAM $8.10M
47.041 ENGINEERING $4.20M
12.420 MILITARY MEDICAL RESEARCH AND DEVELOPMENT $2.23M
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $1.12M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $1.02M
84.033 FEDERAL WORK-STUDY PROGRAM $989,631
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $717,510
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $592,152
97.132 FINANCIAL ASSISTANCE FOR TARGETED VIOLENCE AND TERRORISM PREVENTION $555,032
16.043 VETERANS TREATMENT COURT DISCRETIONARY GRANT PROGRAM $514,474
19.345 INTERNATIONAL PROGRAMS TO SUPPORT DEMOCRACY, HUMAN RIGHTS AND LABOR $472,886
93.361 NURSING RESEARCH $458,105
94.026 AMERICORPS NATIONAL SERVICE AND CIVIC ENGAGEMENT RESEARCH COMPETITION 94.026 $456,351
43.012 SPACE TECHNOLOGY $435,713
93.242 MENTAL HEALTH RESEARCH GRANTS $370,158
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $369,594
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $360,123
19.990 INTERNATIONAL JUSTICE AND ACCOUNTABILITY PROGRAMMING $331,000
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $296,908
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $296,116
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $287,006
16.526 OVW TECHNICAL ASSISTANCE INITIATIVE $280,866
93.279 DRUG USE AND ADDICTION RESEARCH PROGRAMS $270,520
19.010 ACADEMIC EXCHANGE PROGRAMS - HUBERT H. HUMPHREY FELLOWSHIP PROGRAM $238,300
47.074 BIOLOGICAL SCIENCES $184,327
93.393 CANCER CAUSE AND PREVENTION RESEARCH $155,032
93.847 DIABETES, DIGESTIVE, AND KIDNEY DISEASES EXTRAMURAL RESEARCH $140,003
93.213 RESEARCH AND TRAINING IN COMPLEMENTARY AND INTEGRATIVE HEALTH $122,569
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $116,098
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $109,399
16.560 NATIONAL INSTITUTE OF JUSTICE RESEARCH, EVALUATION, AND DEVELOPMENT PROJECT GRANTS $108,275
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $105,075
84.305 EDUCATION RESEARCH, DEVELOPMENT AND DISSEMINATION $99,433
93.866 AGING RESEARCH $97,867
89.003 NATIONAL HISTORICAL PUBLICATIONS AND RECORDS GRANTS $90,546
47.050 GEOSCIENCES $82,284
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $80,290
93.867 VISION RESEARCH $79,550
97.061 CENTERS FOR HOMELAND SECURITY $79,252
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $77,019
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $74,103
10.250 AGRICULTURAL AND RURAL ECONOMIC RESEARCH, COOPERATIVE AGREEMENTS AND COLLABORATIONS $73,077
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $67,010
93.266 HEALTH SYSTEMS STRENGTHENING AND HIV/AIDS PREVENTION, CARE AND TREATMENT UNDER THE PRESIDENT'S EMERGENCY PLAN FOR AIDS RELIEF $65,848
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $65,800
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $62,666
45.160 PROMOTION OF THE HUMANITIES FELLOWSHIPS AND STIPENDS $59,972
81.064 OFFICE OF SCIENTIFIC AND TECHNICAL INFORMATION $57,070
21.008 LOW INCOME TAXPAYER CLINICS $56,551
16.550 STATE JUSTICE STATISTICS PROGRAM FOR STATISTICAL ANALYSIS CENTERS $55,957
93.273 ALCOHOL RESEARCH PROGRAMS $54,895
45.312 NATIONAL LEADERSHIP GRANTS $52,656
15.945 COOPERATIVE RESEARCH AND TRAINING PROGRAMS – RESOURCES OF THE NATIONAL PARK SYSTEM $51,064
91.005 PRIORITY GRANT COMPETITION $50,948
12.910 RESEARCH AND TECHNOLOGY DEVELOPMENT $50,614
93.837 CARDIOVASCULAR DISEASES RESEARCH $44,854
93.113 ENVIRONMENTAL HEALTH $43,873
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $41,453
98.001 USAID FOREIGN ASSISTANCE FOR PROGRAMS OVERSEAS $38,578
81.005 ENVIRONMENTAL MONITORING, INDEPENDENT RESEARCH, TECHNICAL ANALYSIS $35,492
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $33,667
81.089 FOSSIL ENERGY RESEARCH AND DEVELOPMENT $29,923
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $25,000
12.431 BASIC SCIENTIFIC RESEARCH $22,823
96.007 SOCIAL SECURITY RESEARCH AND DEMONSTRATION $21,324
45.313 LAURA BUSH 21ST CENTURY LIBRARIAN PROGRAM $17,514
16.524 LEGAL ASSISTANCE FOR VICTIMS $15,294
10.707 RESEARCH JOINT VENTURE AND COST REIMBURSABLE AGREEMENTS $13,346
19.703 CRIMINAL JUSTICE SYSTEMS $11,713
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $11,089
15.805 ASSISTANCE TO STATE WATER RESOURCES RESEARCH INSTITUTES $11,013
15.808 U.S. GEOLOGICAL SURVEY RESEARCH AND DATA COLLECTION $6,746
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $5,795
43.001 SCIENCE $3,930
12.901 MATHEMATICAL SCIENCES GRANTS $2,157
11.609 MEASUREMENT AND ENGINEERING RESEARCH AND STANDARDS $1,348
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $802
93.829 SECTION 223 DEMONSTRATION PROGRAMS TO IMPROVE COMMUNITY MENTAL HEALTH SERVICES $167
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $-56
93.137 COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH $-2,826