FAC Explorer

Finding 1173605 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-02-16
Audit: 387330
Organization: Northeastern State University (OK)
Auditor: FORVIS MAZARS LLP

AI Summary

  • Core Issue: The University failed to submit semi-annual performance reports to HRSA on time.
  • Impacted Requirements: Reporting requirements under 2 CFR 200.329 were not met due to submission delays.
  • Recommended Follow-up: The University should enhance internal controls to ensure timely submission of performance reports.

Finding Text

Congressional Directives, ALN 93.493 U.S. Department of Health and Human Services Program Year 2024 - 2025 Criteria or Specific Requirement - Reporting 2 CFR 200.329 Condition - Semi-annual performance reports submitted to the U.S. Department of Health and Human Services (HRSA) portal were not submitted timely. Cause - The University experienced uncertainty regarding the expected submission timeline for the required performance report. Effect or Potential Effect - The University submitted the performance report to HRSA after the deadline. Questioned Costs - None Context - Out of the population of two semi-annual performance reporting requirements for the fiscal year, a sample of one report was selected for testing. Our sample was not, and was not intended to be statistically valid. The performance report tested was not submitted in a timely manner. Identification as a Repeat Finding - N/A Recommendation - The University should review and update their internal controls to ensure performance reports are submitted in a timely manner.

Corrective Action Plan

To enhance compliance and oversight, the Northeastern State University Grant Office has implemented a mandatory dualphase training protocol for all Principal Investigators (PIs). Starting Fiscal Year 2026, all PIs are required to complete an inital compliance training upon award initiation. Furthermore, to address findings regarding reporting timelines, the university will conduct annual refresher training for all PIs with active awards. This annual session will specifically emphasize regulatory requirements for the timely submission of technical and financial reports.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1173603 2025-001
    Material Weakness Repeat
  • 1173604 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $27.95M
84.063 FEDERAL PELL GRANT PROGRAM $15.93M
12.630 BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING $902,896
93.493 CONGRESSIONAL DIRECTIVES $868,589
84.031 HIGHER EDUCATION INSTITUTIONAL AID $865,889
84.425 EDUCATION STABILIZATION FUND $815,010
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $508,531
84.044 TRIO TALENT SEARCH $490,514
84.047 TRIO UPWARD BOUND $450,591
11.028 CONNECTING MINORITY COMMUNITIES PILOT PROGRAM $444,826
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $437,180
84.042 TRIO STUDENT SUPPORT SERVICES $388,593
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $370,354
84.033 FEDERAL WORK-STUDY PROGRAM $334,427
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $288,059
84.382 STRENGTHENING MINORITY-SERVING INSTITUTIONS $286,335
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $276,008
84.325 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $263,583
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $150,040
93.970 HEALTH PROFESSIONS RECRUITMENT PROGRAM FOR INDIANS $112,686
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $91,002
11.611 MANUFACTURING EXTENSION PARTNERSHIP $85,771
47.083 INTEGRATIVE ACTIVITIES $71,144
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $68,835
93.788 OPIOID STR $63,356
10.902 SOIL AND WATER CONSERVATION $56,211
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $52,971
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $43,107
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $29,905
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $29,469
20.205 HIGHWAY PLANNING AND CONSTRUCTION $22,578
15.634 STATE WILDLIFE GRANTS $20,911
45.162 PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT $17,459
84.299 INDIAN EDUCATION -- SPECIAL PROGRAMS FOR INDIAN CHILDREN $13,595
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $6,188
89.003 NATIONAL HISTORICAL PUBLICATIONS AND RECORDS GRANTS $4,339
93.283 CENTERS FOR DISEASE CONTROL AND PREVENTION INVESTIGATIONS AND TECHNICAL ASSISTANCE $4,327
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $3,200