Finding 1179914 (2025-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-17
Audit: 392277
Organization: Lake Superior State University (MI)

AI Summary

  • Issue: Financial Status Reports were submitted late, violating grant submission timelines.
  • Requirements Impacted: Monthly reports must be submitted within 30 days after each month ends, as per grant guidelines.
  • Recommended Follow-Up: Establish a tracking process to ensure timely submission of all Financial Status Reports to maintain compliance.

Finding Text

Untimely Submission of Financial Status Reports (Repeat finding) Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Epidemiology and Laboratory Capacity for Infectious Diseases (ELC); U.S. Department of Health and Human Services; Assistance Listing Number 93.323; Award Number E20242798-00. Criteria. Financial Status Reports must be submitted to the Department's EGrAMS website on a monthly basis, no later than 30 days after the close of each calendar month. Condition. During our review of the required reporting for the grant, we noted 1 of the 3 Financial Status Reports tested was submitted to the EGrAMS website outside of the submission period allowed by the grant agreement. Cause. The University lacks a review process to ensure the Financial Status Reports are submitted within the submission period. Effect. As a result of this condition, the University is out of compliance with guidelines established by the grantor. Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted. Recommendation. We recommend that the University implement a process to track the submission of all Financial Status Reports to ensure they are submitted before the due date required by the grant to stay in compliance with grant agreements. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.

Corrective Action Plan

Lack of Review and Timely Filing of Financial Status Reports (Repeat finding) Auditor Description of Condition and Effect. During our review of the required reporting for the grant, we noted 1 of the 3 Financial Status Reports tested was submitted to the EGrAMS website outside of the submission period allowed by the grant agreement. As a result of this condition, the University is out of compliance with guidelines established by the grantor. Auditor Recommendation. We recommend that the University implement a process to track the submission of all Financial Status Reports to ensure they are submitted before the due date required by the grant to stay in compliance with grant agreements. Corrective Action. The University will establish and follow an internal controls policy that requires review and approval prior to submitting financial status report timely. Responsible Person. Yah-Sheba Jenkins, Controller Anticipated Completion Date. June 30, 2026

Categories

Reporting Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 1179893 2025-002
    Material Weakness Repeat
  • 1179894 2025-002
    Material Weakness Repeat
  • 1179895 2025-002
    Material Weakness Repeat
  • 1179896 2025-002
    Material Weakness Repeat
  • 1179897 2025-002
    Material Weakness Repeat
  • 1179898 2025-002
    Material Weakness Repeat
  • 1179899 2025-002
    Material Weakness Repeat
  • 1179900 2025-002
    Material Weakness Repeat
  • 1179901 2025-002
    Material Weakness Repeat
  • 1179902 2025-003
    Material Weakness Repeat
  • 1179903 2025-003
    Material Weakness Repeat
  • 1179904 2025-003
    Material Weakness Repeat
  • 1179905 2025-003
    Material Weakness Repeat
  • 1179906 2025-003
    Material Weakness Repeat
  • 1179907 2025-003
    Material Weakness Repeat
  • 1179908 2025-003
    Material Weakness Repeat
  • 1179909 2025-003
    Material Weakness Repeat
  • 1179910 2025-003
    Material Weakness Repeat
  • 1179911 2025-004
    Material Weakness Repeat
  • 1179912 2025-004
    Material Weakness Repeat
  • 1179913 2025-005
    Material Weakness Repeat
  • 1179915 2025-006
    Material Weakness Repeat
  • 1179916 2025-006
    Material Weakness Repeat
  • 1179917 2025-007
    Material Weakness Repeat
  • 1179918 2025-007
    Material Weakness Repeat
  • 1179919 2025-007
    Material Weakness Repeat
  • 1179920 2025-007
    Material Weakness Repeat
  • 1179921 2025-007
    Material Weakness Repeat
  • 1179922 2025-007
    Material Weakness Repeat
  • 1179923 2025-007
    Material Weakness Repeat
  • 1179924 2025-007
    Material Weakness Repeat
  • 1179925 2025-007
    Material Weakness Repeat
  • 1179926 2025-008
    Material Weakness Repeat
  • 1179927 2025-008
    Material Weakness Repeat
  • 1179928 2025-009
    Material Weakness Repeat
  • 1179929 2025-009
    Material Weakness Repeat
  • 1179930 2025-010
    Material Weakness Repeat
  • 1179931 2025-010
    Material Weakness Repeat
  • 1179932 2025-010
    Material Weakness Repeat
  • 1179933 2025-010
    Material Weakness Repeat
  • 1179934 2025-010
    Material Weakness Repeat
  • 1179935 2025-010
    Material Weakness Repeat
  • 1179936 2025-010
    Material Weakness Repeat
  • 1179937 2025-010
    Material Weakness Repeat
  • 1179938 2025-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $4.21M
84.063 FEDERAL PELL GRANT PROGRAM $3.09M
93.364 NURSING STUDENT LOANS $1.04M
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $431,757
11.432 NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA) COOPERATIVE INSTITUTES $306,834
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $294,875
84.033 FEDERAL WORK-STUDY PROGRAM $271,754
84.031 HIGHER EDUCATION INSTITUTIONAL AID $244,220
11.429 MARINE SANCTUARY PROGRAM $140,068
10.855 DISTANCE LEARNING AND TELEMEDICINE LOANS AND GRANTS $132,203
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $74,534
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $73,564
15.808 U.S. GEOLOGICAL SURVEY RESEARCH AND DATA COLLECTION $70,769
66.469 GEOGRAPHIC PROGRAMS - GREAT LAKES RESTORATION INITIATIVE $56,383
15.662 GREAT LAKES RESTORATION $37,306
12.630 BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING $37,198
15.945 COOPERATIVE RESEARCH AND TRAINING PROGRAMS – RESOURCES OF THE NATIONAL PARK SYSTEM $18,432
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $16,512
12.631 SCIENCE, TECHNOLOGY, ENGINEERING AND MATHEMATICS (STEM) EDUCATIONAL PROGRAM: SCIENCE, MATHEMATICS AND RESEARCH FOR TRANSFORMATION (SMART) $16,396
10.664 COOPERATIVE FORESTRY ASSISTANCE $15,318
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $9,119
15.608 FISH AND AQUATIC CONSERVATION - AQUATIC INVASIVE SPECIES $8,777
11.417 SEA GRANT SUPPORT $6,306
47.083 INTEGRATIVE ACTIVITIES $6,300
10.200 GRANTS FOR AGRICULTURAL RESEARCH, SPECIAL RESEARCH GRANTS $4,866
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $3,772
15.687 GREAT LAKES SEA LAMPREY CONTROL $3,562
84.027 SPECIAL EDUCATION GRANTS TO STATES $1,587
45.162 PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT $1,159