Finding 1174459 (2025-001)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2025
Accepted
2026-02-19
Audit: 388087
Organization: Wright State University (OH)
Auditor: FORVIS MAZARS

AI Summary

  • Core Issue: Management failed to complete subrecipient monitoring procedures to confirm if subrecipients met audit requirements.
  • Impacted Requirements: Compliance with 2 CFR 200.332(g) regarding subrecipient audits was not achieved.
  • Recommended Follow-Up: Update subrecipient audit documentation and provide training to staff responsible for monitoring.

Finding Text

Federal Program - Research and Development Cluster Assistance Listing Numbers - Various Federal Agency - All Research and Development Sponsor Award Number - Various Award Period - Various Criteria or Specific Requirement – Subrecipient Monitoring - Management is responsible for verifying that subrecipients expected to be audited as required by CFR part 200, subpart F, met this requirement. (2 CFR 200.332(g)) Condition - Management reported that subrecipient monitoring procedures as it relates to confirming subrecipients met audit requirements had not been completed during the year. Cause - Turnover of University personnel responsible for subrecipient monitoring. Questioned Costs - There were no questioned costs as a result of this finding. Effect - While management did follow established controls to determine whether subrecipients used the Federal awards for authorized purposes and complied with Federal statutes, regulations and the terms and conditions of the sub award, by not confirming whether subrecipients had received required audits, management may not become aware of subrecipients with audit findings. Context - Management reported that subrecipient monitoring procedures as it relates to confirming subrecipients met audit requirements had not been completed for all ten subrecipients during the year. Identification as a Repeat Finding - No. Recommendation - We recommend management bring subrecipient audit documentation current and complete training with responsible individuals to ensure future compliance.

Corrective Action Plan

The University concurs that annual subrecipient monitoring is required under Uniform Guidance and the OMB Compliance Supplement. Subrecipient monitoring activities are operationally performed within Research and Sponsored Programs (RSP). The lack of documented monitoring during the period under audit is attributable to changes in staffing and workflows within RSP, which resulted in a lapse in the consistent execution and documentation of established monitoring procedures. Upon identification of this issue, the Office of the Controller (OoC), in its oversight role for financial reporting and compliance, coordinated with RSP and initiated corrective actions to ensure the subrecipient monitoring requirement will be consistently met going forward. The OoC is working with RSP to reestablish and formalize monitoring procedures and to ensure appropriate staffing resources and review processes are in place. As part of the corrective action plan, the University will complete monitoring in FY2026 for subrecipients with audited financial statements for Fiscal Year 2025 and Calendar Year 2025, where practicable. In addition, as a retrospective measure, the University will review available subrecipient audit reports for Fiscal Year 2024 to confirm whether monitoring requirements were met and to document the results of that review. Further, the OoC and RSP will collaboratively define and document roles and responsibilities for obtaining, reviewing, and retaining subrecipient audit reports on an annual basis. These actions are focused on strengthening annual audit verification procedures for subrecipients, ensure ongoing compliance with Uniform Guidance requirements, and prevent recurrence of the condition.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1174333 2025-001
    Material Weakness Repeat
  • 1174334 2025-001
    Material Weakness Repeat
  • 1174335 2025-001
    Material Weakness Repeat
  • 1174336 2025-001
    Material Weakness Repeat
  • 1174337 2025-001
    Material Weakness Repeat
  • 1174338 2025-001
    Material Weakness Repeat
  • 1174339 2025-001
    Material Weakness Repeat
  • 1174340 2025-001
    Material Weakness Repeat
  • 1174341 2025-001
    Material Weakness Repeat
  • 1174342 2025-001
    Material Weakness Repeat
  • 1174343 2025-001
    Material Weakness Repeat
  • 1174344 2025-001
    Material Weakness Repeat
  • 1174345 2025-001
    Material Weakness Repeat
  • 1174346 2025-001
    Material Weakness Repeat
  • 1174347 2025-001
    Material Weakness Repeat
  • 1174348 2025-001
    Material Weakness Repeat
  • 1174349 2025-001
    Material Weakness Repeat
  • 1174350 2025-001
    Material Weakness Repeat
  • 1174351 2025-001
    Material Weakness Repeat
  • 1174352 2025-001
    Material Weakness Repeat
  • 1174353 2025-001
    Material Weakness Repeat
  • 1174354 2025-001
    Material Weakness Repeat
  • 1174355 2025-001
    Material Weakness Repeat
  • 1174356 2025-001
    Material Weakness Repeat
  • 1174357 2025-001
    Material Weakness Repeat
  • 1174358 2025-001
    Material Weakness Repeat
  • 1174359 2025-001
    Material Weakness Repeat
  • 1174360 2025-001
    Material Weakness Repeat
  • 1174361 2025-001
    Material Weakness Repeat
  • 1174362 2025-001
    Material Weakness Repeat
  • 1174363 2025-001
    Material Weakness Repeat
  • 1174364 2025-001
    Material Weakness Repeat
  • 1174365 2025-001
    Material Weakness Repeat
  • 1174366 2025-001
    Material Weakness Repeat
  • 1174367 2025-001
    Material Weakness Repeat
  • 1174368 2025-001
    Material Weakness Repeat
  • 1174369 2025-001
    Material Weakness Repeat
  • 1174370 2025-001
    Material Weakness Repeat
  • 1174371 2025-001
    Material Weakness Repeat
  • 1174372 2025-001
    Material Weakness Repeat
  • 1174373 2025-001
    Material Weakness Repeat
  • 1174374 2025-001
    Material Weakness Repeat
  • 1174375 2025-001
    Material Weakness Repeat
  • 1174376 2025-001
    Material Weakness Repeat
  • 1174377 2025-001
    Material Weakness Repeat
  • 1174378 2025-001
    Material Weakness Repeat
  • 1174379 2025-001
    Material Weakness Repeat
  • 1174380 2025-001
    Material Weakness Repeat
  • 1174381 2025-001
    Material Weakness Repeat
  • 1174382 2025-001
    Material Weakness Repeat
  • 1174383 2025-001
    Material Weakness Repeat
  • 1174384 2025-001
    Material Weakness Repeat
  • 1174385 2025-001
    Material Weakness Repeat
  • 1174386 2025-001
    Material Weakness Repeat
  • 1174387 2025-001
    Material Weakness Repeat
  • 1174388 2025-001
    Material Weakness Repeat
  • 1174389 2025-001
    Material Weakness Repeat
  • 1174390 2025-001
    Material Weakness Repeat
  • 1174391 2025-001
    Material Weakness Repeat
  • 1174392 2025-001
    Material Weakness Repeat
  • 1174393 2025-001
    Material Weakness Repeat
  • 1174394 2025-001
    Material Weakness Repeat
  • 1174395 2025-001
    Material Weakness Repeat
  • 1174396 2025-001
    Material Weakness Repeat
  • 1174397 2025-001
    Material Weakness Repeat
  • 1174398 2025-001
    Material Weakness Repeat
  • 1174399 2025-001
    Material Weakness Repeat
  • 1174400 2025-001
    Material Weakness Repeat
  • 1174401 2025-001
    Material Weakness Repeat
  • 1174402 2025-001
    Material Weakness Repeat
  • 1174403 2025-001
    Material Weakness Repeat
  • 1174404 2025-001
    Material Weakness Repeat
  • 1174405 2025-001
    Material Weakness Repeat
  • 1174406 2025-001
    Material Weakness Repeat
  • 1174407 2025-001
    Material Weakness Repeat
  • 1174408 2025-001
    Material Weakness Repeat
  • 1174409 2025-001
    Material Weakness Repeat
  • 1174410 2025-001
    Material Weakness Repeat
  • 1174411 2025-001
    Material Weakness Repeat
  • 1174412 2025-001
    Material Weakness Repeat
  • 1174413 2025-001
    Material Weakness Repeat
  • 1174414 2025-001
    Material Weakness Repeat
  • 1174415 2025-001
    Material Weakness Repeat
  • 1174416 2025-001
    Material Weakness Repeat
  • 1174417 2025-001
    Material Weakness Repeat
  • 1174418 2025-001
    Material Weakness Repeat
  • 1174419 2025-001
    Material Weakness Repeat
  • 1174420 2025-001
    Material Weakness Repeat
  • 1174421 2025-001
    Material Weakness Repeat
  • 1174422 2025-001
    Material Weakness Repeat
  • 1174423 2025-001
    Material Weakness Repeat
  • 1174424 2025-001
    Material Weakness Repeat
  • 1174425 2025-001
    Material Weakness Repeat
  • 1174426 2025-001
    Material Weakness Repeat
  • 1174427 2025-001
    Material Weakness Repeat
  • 1174428 2025-001
    Material Weakness Repeat
  • 1174429 2025-001
    Material Weakness Repeat
  • 1174430 2025-001
    Material Weakness Repeat
  • 1174431 2025-001
    Material Weakness Repeat
  • 1174432 2025-001
    Material Weakness Repeat
  • 1174433 2025-001
    Material Weakness Repeat
  • 1174434 2025-001
    Material Weakness Repeat
  • 1174435 2025-001
    Material Weakness Repeat
  • 1174436 2025-001
    Material Weakness Repeat
  • 1174437 2025-001
    Material Weakness Repeat
  • 1174438 2025-001
    Material Weakness Repeat
  • 1174439 2025-001
    Material Weakness Repeat
  • 1174440 2025-001
    Material Weakness Repeat
  • 1174441 2025-001
    Material Weakness Repeat
  • 1174442 2025-001
    Material Weakness Repeat
  • 1174443 2025-001
    Material Weakness Repeat
  • 1174444 2025-001
    Material Weakness Repeat
  • 1174445 2025-001
    Material Weakness Repeat
  • 1174446 2025-001
    Material Weakness Repeat
  • 1174447 2025-001
    Material Weakness Repeat
  • 1174448 2025-001
    Material Weakness Repeat
  • 1174449 2025-001
    Material Weakness Repeat
  • 1174450 2025-001
    Material Weakness Repeat
  • 1174451 2025-001
    Material Weakness Repeat
  • 1174452 2025-001
    Material Weakness Repeat
  • 1174453 2025-001
    Material Weakness Repeat
  • 1174454 2025-001
    Material Weakness Repeat
  • 1174455 2025-001
    Material Weakness Repeat
  • 1174456 2025-001
    Material Weakness Repeat
  • 1174457 2025-001
    Material Weakness Repeat
  • 1174458 2025-001
    Material Weakness Repeat
  • 1174460 2025-002
    Material Weakness Repeat
  • 1174461 2025-002
    Material Weakness Repeat
  • 1174462 2025-002
    Material Weakness Repeat
  • 1174463 2025-002
    Material Weakness Repeat
  • 1174464 2025-002
    Material Weakness Repeat
  • 1174465 2025-002
    Material Weakness Repeat
  • 1174466 2025-002
    Material Weakness Repeat
  • 1174467 2025-002
    Material Weakness Repeat
  • 1174468 2025-002
    Material Weakness Repeat
  • 1174469 2025-002
    Material Weakness Repeat
  • 1174470 2025-002
    Material Weakness Repeat
  • 1174471 2025-002
    Material Weakness Repeat
  • 1174472 2025-002
    Material Weakness Repeat
  • 1174473 2025-002
    Material Weakness Repeat
  • 1174474 2025-002
    Material Weakness Repeat
  • 1174475 2025-002
    Material Weakness Repeat
  • 1174476 2025-002
    Material Weakness Repeat
  • 1174477 2025-002
    Material Weakness Repeat
  • 1174478 2025-002
    Material Weakness Repeat
  • 1174479 2025-002
    Material Weakness Repeat
  • 1174480 2025-002
    Material Weakness Repeat
  • 1174481 2025-002
    Material Weakness Repeat
  • 1174482 2025-002
    Material Weakness Repeat
  • 1174483 2025-002
    Material Weakness Repeat
  • 1174484 2025-002
    Material Weakness Repeat
  • 1174485 2025-002
    Material Weakness Repeat
  • 1174486 2025-002
    Material Weakness Repeat
  • 1174487 2025-002
    Material Weakness Repeat
  • 1174488 2025-002
    Material Weakness Repeat
  • 1174489 2025-002
    Material Weakness Repeat
  • 1174490 2025-002
    Material Weakness Repeat
  • 1174491 2025-002
    Material Weakness Repeat
  • 1174492 2025-002
    Material Weakness Repeat
  • 1174493 2025-002
    Material Weakness Repeat
  • 1174494 2025-002
    Material Weakness Repeat
  • 1174495 2025-002
    Material Weakness Repeat
  • 1174496 2025-002
    Material Weakness Repeat
  • 1174497 2025-002
    Material Weakness Repeat
  • 1174498 2025-002
    Material Weakness Repeat
  • 1174499 2025-002
    Material Weakness Repeat
  • 1174500 2025-002
    Material Weakness Repeat
  • 1174501 2025-002
    Material Weakness Repeat
  • 1174502 2025-002
    Material Weakness Repeat
  • 1174503 2025-002
    Material Weakness Repeat
  • 1174504 2025-002
    Material Weakness Repeat
  • 1174505 2025-002
    Material Weakness Repeat
  • 1174506 2025-002
    Material Weakness Repeat
  • 1174507 2025-002
    Material Weakness Repeat
  • 1174508 2025-002
    Material Weakness Repeat
  • 1174509 2025-002
    Material Weakness Repeat
  • 1174510 2025-002
    Material Weakness Repeat
  • 1174511 2025-002
    Material Weakness Repeat
  • 1174512 2025-002
    Material Weakness Repeat
  • 1174513 2025-002
    Material Weakness Repeat
  • 1174514 2025-002
    Material Weakness Repeat
  • 1174515 2025-002
    Material Weakness Repeat
  • 1174516 2025-002
    Material Weakness Repeat
  • 1174517 2025-002
    Material Weakness Repeat
  • 1174518 2025-002
    Material Weakness Repeat
  • 1174519 2025-002
    Material Weakness Repeat
  • 1174520 2025-002
    Material Weakness Repeat
  • 1174521 2025-002
    Material Weakness Repeat
  • 1174522 2025-002
    Material Weakness Repeat
  • 1174523 2025-002
    Material Weakness Repeat
  • 1174524 2025-002
    Material Weakness Repeat
  • 1174525 2025-002
    Material Weakness Repeat
  • 1174526 2025-002
    Material Weakness Repeat
  • 1174527 2025-002
    Material Weakness Repeat
  • 1174528 2025-002
    Material Weakness Repeat
  • 1174529 2025-002
    Material Weakness Repeat
  • 1174530 2025-002
    Material Weakness Repeat
  • 1174531 2025-002
    Material Weakness Repeat
  • 1174532 2025-002
    Material Weakness Repeat
  • 1174533 2025-002
    Material Weakness Repeat
  • 1174534 2025-002
    Material Weakness Repeat
  • 1174535 2025-002
    Material Weakness Repeat
  • 1174536 2025-002
    Material Weakness Repeat
  • 1174537 2025-002
    Material Weakness Repeat
  • 1174538 2025-002
    Material Weakness Repeat
  • 1174539 2025-002
    Material Weakness Repeat
  • 1174540 2025-002
    Material Weakness Repeat
  • 1174541 2025-002
    Material Weakness Repeat
  • 1174542 2025-002
    Material Weakness Repeat
  • 1174543 2025-002
    Material Weakness Repeat
  • 1174544 2025-002
    Material Weakness Repeat
  • 1174545 2025-002
    Material Weakness Repeat
  • 1174546 2025-002
    Material Weakness Repeat
  • 1174547 2025-002
    Material Weakness Repeat
  • 1174548 2025-002
    Material Weakness Repeat
  • 1174549 2025-002
    Material Weakness Repeat
  • 1174550 2025-002
    Material Weakness Repeat
  • 1174551 2025-002
    Material Weakness Repeat
  • 1174552 2025-002
    Material Weakness Repeat
  • 1174553 2025-002
    Material Weakness Repeat
  • 1174554 2025-002
    Material Weakness Repeat
  • 1174555 2025-002
    Material Weakness Repeat
  • 1174556 2025-002
    Material Weakness Repeat
  • 1174557 2025-002
    Material Weakness Repeat
  • 1174558 2025-002
    Material Weakness Repeat
  • 1174559 2025-002
    Material Weakness Repeat
  • 1174560 2025-002
    Material Weakness Repeat
  • 1174561 2025-002
    Material Weakness Repeat
  • 1174562 2025-002
    Material Weakness Repeat
  • 1174563 2025-002
    Material Weakness Repeat
  • 1174564 2025-002
    Material Weakness Repeat
  • 1174565 2025-002
    Material Weakness Repeat
  • 1174566 2025-002
    Material Weakness Repeat
  • 1174567 2025-002
    Material Weakness Repeat
  • 1174568 2025-002
    Material Weakness Repeat
  • 1174569 2025-002
    Material Weakness Repeat
  • 1174570 2025-002
    Material Weakness Repeat
  • 1174571 2025-002
    Material Weakness Repeat
  • 1174572 2025-002
    Material Weakness Repeat
  • 1174573 2025-002
    Material Weakness Repeat
  • 1174574 2025-002
    Material Weakness Repeat
  • 1174575 2025-002
    Material Weakness Repeat
  • 1174576 2025-002
    Material Weakness Repeat
  • 1174577 2025-002
    Material Weakness Repeat
  • 1174578 2025-002
    Material Weakness Repeat
  • 1174579 2025-002
    Material Weakness Repeat
  • 1174580 2025-002
    Material Weakness Repeat
  • 1174581 2025-002
    Material Weakness Repeat
  • 1174582 2025-002
    Material Weakness Repeat
  • 1174583 2025-002
    Material Weakness Repeat
  • 1174584 2025-002
    Material Weakness Repeat
  • 1174585 2025-002
    Material Weakness Repeat
  • 1174586 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $62.90M
84.063 FEDERAL PELL GRANT PROGRAM $18.87M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $1.70M
93.364 NURSING STUDENT LOANS $890,296
93.395 CANCER TREATMENT RESEARCH $592,954
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $532,562
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $482,250
93.847 DIABETES, DIGESTIVE, AND KIDNEY DISEASES EXTRAMURAL RESEARCH $424,416
84.033 FEDERAL WORK-STUDY PROGRAM $406,547
93.884 PRIMARY CARE TRAINING AND ENHANCEMENT $406,067
12.910 RESEARCH AND TECHNOLOGY DEVELOPMENT $402,338
12.905 CYBERSECURITY CORE CURRICULUM $334,555
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $184,424
43.001 SCIENCE $179,146
93.342 HEALTH PROFESSIONS STUDENT LOANS, INCLUDING PRIMARY CARE LOANS AND LOANS FOR DISADVANTAGED STUDENTS $176,569
47.074 BIOLOGICAL SCIENCES $174,572
93.778 MEDICAL ASSISTANCE PROGRAM $141,866
93.396 CANCER BIOLOGY RESEARCH $140,730
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $101,457
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $93,238
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $85,500
12.420 MILITARY MEDICAL RESEARCH AND DEVELOPMENT $80,473
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $68,125
12.800 AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM $67,869
93.213 RESEARCH AND TRAINING IN COMPLEMENTARY AND INTEGRATIVE HEALTH $53,784
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $50,522
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $48,665
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $47,872
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $37,585
93.853 EXTRAMURAL RESEARCH PROGRAMS IN THE NEUROSCIENCES AND NEUROLOGICAL DISORDERS $36,552
66.485 SUPPORT FOR THE GULF HYPOXIA ACTION PLAN $36,328
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $34,941
93.155 RURAL HEALTH RESEARCH CENTERS $33,859
47.050 GEOSCIENCES $32,764
93.867 VISION RESEARCH $32,125
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $32,047
84.425 EDUCATION STABILIZATION FUND $29,434
93.226 RESEARCH ON HEALTHCARE COSTS, QUALITY AND OUTCOMES $27,737
93.997 ASSISTED OUTPATIENT TREATMENT $27,434
93.846 ARTHRITIS, MUSCULOSKELETAL AND SKIN DISEASES RESEARCH $23,340
10.001 AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH $21,005
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $20,700
12.006 NATIONAL DEFENSE EDUCATION PROGRAM $18,596
45.162 PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT $18,022
93.137 COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH $13,847
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $12,735
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $12,035
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $10,500
64.032 MONTGOMERY GI BILL SELECTED RESERVE $10,199
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $9,282
15.929 SAVE AMERICA'S TREASURES $7,280
84.027 SPECIAL EDUCATION GRANTS TO STATES $6,043
64.054 RESEARCH AND DEVELOPMENT $5,422
93.264 NURSE FACULTY LOAN PROGRAM (NFLP) $5,342
15.637 MIGRATORY BIRD JOINT VENTURES $3,777
45.310 GRANTS TO STATES $2,950
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $1,682
93.113 ENVIRONMENTAL HEALTH $1,109
93.576 REFUGEE AND ENTRANT ASSISTANCE DISCRETIONARY GRANTS $434
93.788 OPIOID STR $141
47.041 ENGINEERING $100
93.839 BLOOD DISEASES AND RESOURCES RESEARCH $-14
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $-466
93.866 AGING RESEARCH $-13,003