FAC Explorer

Finding 1182133 (2025-003)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2025
Accepted
2026-03-23
Audit: 393493
Organization: Grand Valley State University (MI)
Auditor: PLANTE & MORAN PLLC

AI Summary

  • Core Issue: The University failed to timely complete effort certifications for one out of six employees tested, violating established policies.
  • Impacted Requirements: Compliance with 2 CFR 200.430(i) regarding accurate salary records and timely certification of effort reports.
  • Recommended Follow-Up: Review and update employee groups in the Workday system to ensure all required employees are included in the effort certification process.

Finding Text

Assistance Listing, Federal Agency, and Program Name 21.027 COVID 19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year SLFRP1027 Pass through Entity Michigan Strategic Fund; 20 Fathoms; Lean Rocket Lab; Talent First Inc.; Lansing Economic Area Partnership; Michigan Economic Development Corporation Finding Type Significant deficiency Repeat Finding Yes 2024 001 Criteria As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed, including complying with established accounting policies and practices of the University. Per the University policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair, or dean) of the work performed approximately 30 days after each reporting period. Condition Of the 6 employees included in the payroll expenditures sample selected for testing, the University did not complete a full, executed review of the effort certifications within the time period outlined for one employee. Questioned Costs None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported N/A Identification of How Questioned Costs Were Computed None Context In the samples mentioned above, the University completed review of the effort certification to support salaries were allowable, one of the total of 6 employees tested were not reviewed timely. Cause and Effect The University implemented a new automated process during the year to initiate the employee groups that are required to complete an effort certification; however, an employee group was excluded during the set up of the process resulting a certification that was completed outside of the University policy. Recommendation We recommend the University review employee groups maintained in the enterprise resource planning (Workday) to ensure that all employees required to perform effort certifications are included. Views of Responsible Officials and Planned Corrective Actions A new control has been added to the effort certification process that occurs prior to the distribution of effort reports for certification. The Effort Certification Administrator reconciles a compiled listing of all federal grant effort by employee name from the general ledger to ensure that an effort report is subsequently generated for each qualifying employee who worked on a federal grant during the appropriate period.

Corrective Action Plan

Condition: Of the 6 employees included in the payroll expenditures sample selected for testing, the University did not complete a full, executed review of the effort certifications within the time period outlined for one employee. Planned Corrective Action: A new control has been added to the effort certification process that occurs prior to the distribution of effort reports for certification. The Effort Certification Administrator reconciles a compiled listing of all federal grant effort by employee name from the general ledger to ensure that an effort report is subsequently generated for each qualifying employee who worked on a federal grant during the appropriate period. Contact person responsible for corrective action: Associate Controller Anticipated Completion Date: This new control was implemented for the Fall 2025 effort certification process in January 2026.

Categories

Allowable Costs / Cost Principles Reporting Significant Deficiency

Other Findings in this Audit

  • 1182120 2025-002
    Material Weakness Repeat
  • 1182121 2025-002
    Material Weakness Repeat
  • 1182122 2025-002
    Material Weakness Repeat
  • 1182123 2025-002
    Material Weakness Repeat
  • 1182124 2025-002
    Material Weakness Repeat
  • 1182125 2025-002
    Material Weakness Repeat
  • 1182126 2025-002
    Material Weakness Repeat
  • 1182127 2025-002
    Material Weakness Repeat
  • 1182128 2025-003
    Material Weakness Repeat
  • 1182129 2025-003
    Material Weakness Repeat
  • 1182130 2025-003
    Material Weakness Repeat
  • 1182131 2025-003
    Material Weakness Repeat
  • 1182132 2025-003
    Material Weakness Repeat
  • 1182134 2025-001
    Material Weakness Repeat
  • 1182135 2025-001
    Material Weakness Repeat
  • 1182136 2025-001
    Material Weakness Repeat
  • 1182137 2025-001
    Material Weakness Repeat
  • 1182138 2025-001
    Material Weakness Repeat
  • 1182139 2025-001
    Material Weakness Repeat
  • 1182140 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $119.06M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $1.30M
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $1.17M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $813,926
93.178 NURSING WORKFORCE DIVERSITY $571,086
84.031 HIGHER EDUCATION INSTITUTIONAL AID $556,372
84.042 TRIO STUDENT SUPPORT SERVICES $546,766
93.247 ADVANCED NURSING EDUCATION WORKFORCE GRANT PROGRAM $536,531
84.044 TRIO TALENT SEARCH $481,681
93.359 NURSE EDUCATION, PRACTICE QUALITY AND RETENTION GRANTS $446,299
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $421,183
93.884 PRIMARY CARE TRAINING AND ENHANCEMENT $353,957
84.047 TRIO UPWARD BOUND $326,976
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $304,595
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $287,633
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $270,288
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $266,428
93.364 NURSING STUDENT LOANS $231,507
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $209,791
47.083 INTEGRATIVE ACTIVITIES $188,981
59.059 CONGRESSIONAL GRANTS $187,493
84.103 TRIO STAFF TRAINING PROGRAM $160,010
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $145,109
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $133,123
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $131,894
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $117,892
84.206 JAVITS GIFTED AND TALENTED STUDENTS EDUCATION $111,969
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $107,490
66.469 GEOGRAPHIC PROGRAMS - GREAT LAKES RESTORATION INITIATIVE $94,313
15.808 U.S. GEOLOGICAL SURVEY RESEARCH AND DATA COLLECTION $90,323
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $87,684
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $75,225
12.903 GENCYBER GRANTS PROGRAM $68,030
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $57,995
84.027 SPECIAL EDUCATION GRANTS TO STATES $43,450
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $42,783
15.608 FISH AND AQUATIC CONSERVATION - AQUATIC INVASIVE SPECIES $38,988
11.429 MARINE SANCTUARY PROGRAM $38,681
84.063 FEDERAL PELL GRANT PROGRAM $36,630
45.313 LAURA BUSH 21ST CENTURY LIBRARIAN PROGRAM $22,340
11.432 NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA) COOPERATIVE INSTITUTES $19,252
93.310 TRANS-NIH RESEARCH SUPPORT $19,090
93.855 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $18,676
10.608 FOOD FOR EDUCATION $17,009
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $16,115
47.074 BIOLOGICAL SCIENCES $15,347
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $12,544
11.431 CLIMATE AND ATMOSPHERIC RESEARCH $12,141
11.463 HABITAT CONSERVATION $9,425
15.805 ASSISTANCE TO STATE WATER RESOURCES RESEARCH INSTITUTES $9,154
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $7,622
15.657 ENDANGERED SPECIES RECOVERY IMPLEMENTATION $6,876
64.027 POST-9/11 VETERANS EDUCATIONAL ASSISTANCE $5,497
66.454 WATER QUALITY MANAGEMENT PLANNING $4,516
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $4,363
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $3,855
10.903 SOIL SURVEY $2,713
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $2,260
10.699 PARTNERSHIP AGREEMENTS $2,211
10.902 SOIL AND WATER CONSERVATION $2,127
12.901 MATHEMATICAL SCIENCES GRANTS $1,940
43.001 SCIENCE $658
15.662 GREAT LAKES RESTORATION $605
47.050 GEOSCIENCES $574
66.472 BEACH MONITORING AND NOTIFICATION PROGRAM IMPLEMENTATION GRANTS $480
84.033 FEDERAL WORK-STUDY PROGRAM $64
93.135 CENTERS FOR RESEARCH AND DEMONSTRATION FOR HEALTH PROMOTION AND DISEASE PREVENTION $-8
42.010 TEACHING WITH PRIMARY SOURCES $-554