Finding 1191322 (2025-001)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395389
Organization: Langston University (OK)

AI Summary

  • Core Issue: The University failed to pay subrecipients within 30 days of receiving invoices, violating federal requirements.
  • Impacted Requirements: This affects compliance with 2 CFR section 200.305(b)(3) and 2 CFR 200.303 regarding timely payments and internal controls.
  • Recommended Follow-Up: The University should update its policies and procedures to ensure timely payments to subrecipients, as management acknowledges the issue and plans to address it.

Finding Text

Federal Agency: U.S. Department of Agriculture and U.S. Department of Health and Human Services Federal Program Name: Research and Development Assistance Listing Number: 10.215 and 93.433 Federal Award Identification Number and Year: 90RTEM0009 - 2025, 20213864034724 - 2025, 90RTST0002 - 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Federal Government requires that when the reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper (2 CFR section 200.305(b)(3)). Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University did not make payments to subrecipients within 30 days after receipt of invoices. Questioned costs: None. Context: During our testing we identified 4 out of 14 subrecipient payments that did not process payment requests from the subrecipients timely. Cause: The University did not have an effective control in place to ensure subrecipient payments were paid timely. Effect: Subrecipients on federal awards do not receive timely payment for federal contract work. Repeat Finding: Yes, 2024-001 Recommendation: We recommend the University review and update policies and procedures to allow for more timely payment to subrecipients for work the University contracts them to perform. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

Corrective Action Plan

Research and Development – Assistance Listing No. 10.215 Research and Development – Assistance Listing No. 93.433 Recommendation: We recommend that the University review and update policies and procedures to allow for more timely payment to subrecipients for work the University contracts them to perform. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2023 audit report in May 2024. The 2023 audit was completed after substantially all of Fiscal Year 2024 had elapsed, so there was not adequate time for the University to fully implement corrective action. While these corrective measures were implemented during Fiscal Year 2025, they did not fully resolve the issue. The University continues to strengthen its accounts payable processes and sign-off approvals to help ensure reimbursements to subrecipients are paid timely. Additional updates to procedures for payment processing are also being developed. Methods for more accurate tracking of invoice receipt dates are being developed to ensure the 30-day period begins on the correct day. Principal investigators and designated administrative personnel within academic departments will be reminded of the need to initiate payments to subrecipients timely. Accounts payable training has been held for such personnel and will persist. Name(s) of the contact person(s) responsible for corrective action: Ms. Andrea Sherwood, Assistant Director, Grants and Contracts Financial Administration at Oklahoma State University and Ms. Nykkia Harris, Controller for Fiscal and Administrative Affairs Planned completion date for corrective action plan: May 2026

Categories

Subrecipient Monitoring Cash Management Significant Deficiency

Other Findings in this Audit

  • 1191229 2025-003
    Material Weakness Repeat
  • 1191230 2025-003
    Material Weakness Repeat
  • 1191231 2025-003
    Material Weakness Repeat
  • 1191232 2025-003
    Material Weakness Repeat
  • 1191233 2025-003
    Material Weakness Repeat
  • 1191234 2025-003
    Material Weakness Repeat
  • 1191235 2025-003
    Material Weakness Repeat
  • 1191236 2025-003
    Material Weakness Repeat
  • 1191237 2025-003
    Material Weakness Repeat
  • 1191238 2025-003
    Material Weakness Repeat
  • 1191239 2025-003
    Material Weakness Repeat
  • 1191240 2025-003
    Material Weakness Repeat
  • 1191241 2025-003
    Material Weakness Repeat
  • 1191242 2025-003
    Material Weakness Repeat
  • 1191243 2025-003
    Material Weakness Repeat
  • 1191244 2025-003
    Material Weakness Repeat
  • 1191245 2025-003
    Material Weakness Repeat
  • 1191246 2025-003
    Material Weakness Repeat
  • 1191247 2025-003
    Material Weakness Repeat
  • 1191248 2025-003
    Material Weakness Repeat
  • 1191249 2025-003
    Material Weakness Repeat
  • 1191250 2025-003
    Material Weakness Repeat
  • 1191251 2025-003
    Material Weakness Repeat
  • 1191252 2025-003
    Material Weakness Repeat
  • 1191253 2025-003
    Material Weakness Repeat
  • 1191254 2025-003
    Material Weakness Repeat
  • 1191255 2025-003
    Material Weakness Repeat
  • 1191256 2025-003
    Material Weakness Repeat
  • 1191257 2025-003
    Material Weakness Repeat
  • 1191258 2025-001
    Material Weakness Repeat
  • 1191259 2025-001
    Material Weakness Repeat
  • 1191260 2025-001
    Material Weakness Repeat
  • 1191261 2025-001
    Material Weakness Repeat
  • 1191262 2025-002
    Material Weakness Repeat
  • 1191263 2025-002
    Material Weakness Repeat
  • 1191264 2025-002
    Material Weakness Repeat
  • 1191265 2025-002
    Material Weakness Repeat
  • 1191266 2025-002
    Material Weakness Repeat
  • 1191267 2025-002
    Material Weakness Repeat
  • 1191268 2025-002
    Material Weakness Repeat
  • 1191269 2025-002
    Material Weakness Repeat
  • 1191270 2025-002
    Material Weakness Repeat
  • 1191271 2025-002
    Material Weakness Repeat
  • 1191272 2025-002
    Material Weakness Repeat
  • 1191273 2025-002
    Material Weakness Repeat
  • 1191274 2025-002
    Material Weakness Repeat
  • 1191275 2025-002
    Material Weakness Repeat
  • 1191276 2025-002
    Material Weakness Repeat
  • 1191277 2025-002
    Material Weakness Repeat
  • 1191278 2025-002
    Material Weakness Repeat
  • 1191279 2025-002
    Material Weakness Repeat
  • 1191280 2025-002
    Material Weakness Repeat
  • 1191281 2025-002
    Material Weakness Repeat
  • 1191282 2025-002
    Material Weakness Repeat
  • 1191283 2025-002
    Material Weakness Repeat
  • 1191284 2025-002
    Material Weakness Repeat
  • 1191285 2025-002
    Material Weakness Repeat
  • 1191286 2025-002
    Material Weakness Repeat
  • 1191287 2025-002
    Material Weakness Repeat
  • 1191288 2025-002
    Material Weakness Repeat
  • 1191289 2025-002
    Material Weakness Repeat
  • 1191290 2025-002
    Material Weakness Repeat
  • 1191291 2025-002
    Material Weakness Repeat
  • 1191292 2025-002
    Material Weakness Repeat
  • 1191293 2025-002
    Material Weakness Repeat
  • 1191294 2025-002
    Material Weakness Repeat
  • 1191295 2025-002
    Material Weakness Repeat
  • 1191296 2025-002
    Material Weakness Repeat
  • 1191297 2025-002
    Material Weakness Repeat
  • 1191298 2025-002
    Material Weakness Repeat
  • 1191299 2025-002
    Material Weakness Repeat
  • 1191300 2025-002
    Material Weakness Repeat
  • 1191301 2025-002
    Material Weakness Repeat
  • 1191302 2025-002
    Material Weakness Repeat
  • 1191303 2025-002
    Material Weakness Repeat
  • 1191304 2025-002
    Material Weakness Repeat
  • 1191305 2025-002
    Material Weakness Repeat
  • 1191306 2025-002
    Material Weakness Repeat
  • 1191307 2025-002
    Material Weakness Repeat
  • 1191308 2025-002
    Material Weakness Repeat
  • 1191309 2025-002
    Material Weakness Repeat
  • 1191310 2025-002
    Material Weakness Repeat
  • 1191311 2025-002
    Material Weakness Repeat
  • 1191312 2025-002
    Material Weakness Repeat
  • 1191313 2025-002
    Material Weakness Repeat
  • 1191314 2025-002
    Material Weakness Repeat
  • 1191315 2025-002
    Material Weakness Repeat
  • 1191316 2025-002
    Material Weakness Repeat
  • 1191317 2025-001
    Material Weakness Repeat
  • 1191318 2025-001
    Material Weakness Repeat
  • 1191319 2025-001
    Material Weakness Repeat
  • 1191320 2025-001
    Material Weakness Repeat
  • 1191321 2025-001
    Material Weakness Repeat
  • 1191323 2025-002
    Material Weakness Repeat
  • 1191324 2025-002
    Material Weakness Repeat
  • 1191325 2025-002
    Material Weakness Repeat
  • 1191326 2025-002
    Material Weakness Repeat
  • 1191327 2025-002
    Material Weakness Repeat
  • 1191328 2025-002
    Material Weakness Repeat
  • 1191329 2025-005
    Material Weakness Repeat
  • 1191330 2025-005
    Material Weakness Repeat
  • 1191331 2025-005
    Material Weakness Repeat
  • 1191332 2025-005
    Material Weakness Repeat
  • 1191333 2025-005
    Material Weakness Repeat
  • 1191334 2025-005
    Material Weakness Repeat
  • 1191335 2025-005
    Material Weakness Repeat
  • 1191336 2025-005
    Material Weakness Repeat
  • 1191337 2025-004
    Material Weakness Repeat
  • 1191338 2025-003
    Material Weakness Repeat
  • 1191339 2025-003
    Material Weakness Repeat
  • 1191340 2025-003
    Material Weakness Repeat
  • 1191341 2025-003
    Material Weakness Repeat
  • 1191342 2025-003
    Material Weakness Repeat
  • 1191343 2025-003
    Material Weakness Repeat
  • 1191344 2025-003
    Material Weakness Repeat
  • 1191345 2025-003
    Material Weakness Repeat
  • 1191346 2025-003
    Material Weakness Repeat
  • 1191347 2025-003
    Material Weakness Repeat
  • 1191348 2025-003
    Material Weakness Repeat
  • 1191349 2025-003
    Material Weakness Repeat
  • 1191350 2025-003
    Material Weakness Repeat
  • 1191351 2025-003
    Material Weakness Repeat
  • 1191352 2025-003
    Material Weakness Repeat
  • 1191353 2025-003
    Material Weakness Repeat
  • 1191354 2025-003
    Material Weakness Repeat
  • 1191355 2025-003
    Material Weakness Repeat
  • 1191356 2025-003
    Material Weakness Repeat
  • 1191357 2025-003
    Material Weakness Repeat
  • 1191358 2025-003
    Material Weakness Repeat
  • 1191359 2025-003
    Material Weakness Repeat
  • 1191360 2025-003
    Material Weakness Repeat
  • 1191361 2025-003
    Material Weakness Repeat
  • 1191362 2025-003
    Material Weakness Repeat
  • 1191363 2025-003
    Material Weakness Repeat
  • 1191364 2025-003
    Material Weakness Repeat
  • 1191365 2025-003
    Material Weakness Repeat
  • 1191366 2025-003
    Material Weakness Repeat
  • 1191367 2025-003
    Material Weakness Repeat
  • 1191368 2025-003
    Material Weakness Repeat
  • 1191369 2025-003
    Material Weakness Repeat
  • 1191370 2025-006
    Material Weakness Repeat
  • 1191371 2025-006
    Material Weakness Repeat
  • 1191372 2025-006
    Material Weakness Repeat
  • 1191373 2025-006
    Material Weakness Repeat
  • 1191374 2025-005
    Material Weakness Repeat
  • 1191375 2025-002
    Material Weakness Repeat
  • 1191376 2025-002
    Material Weakness Repeat
  • 1191377 2025-002
    Material Weakness Repeat
  • 1191378 2025-002
    Material Weakness Repeat
  • 1191379 2025-002
    Material Weakness Repeat
  • 1191380 2025-002
    Material Weakness Repeat
  • 1191381 2025-002
    Material Weakness Repeat
  • 1191382 2025-002
    Material Weakness Repeat
  • 1191383 2025-002
    Material Weakness Repeat
  • 1191384 2025-002
    Material Weakness Repeat
  • 1191385 2025-002
    Material Weakness Repeat
  • 1191386 2025-002
    Material Weakness Repeat
  • 1191387 2025-002
    Material Weakness Repeat
  • 1191388 2025-002
    Material Weakness Repeat
  • 1191389 2025-002
    Material Weakness Repeat
  • 1191390 2025-002
    Material Weakness Repeat
  • 1191391 2025-002
    Material Weakness Repeat
  • 1191392 2025-002
    Material Weakness Repeat
  • 1191393 2025-002
    Material Weakness Repeat
  • 1191394 2025-002
    Material Weakness Repeat
  • 1191395 2025-002
    Material Weakness Repeat
  • 1191396 2025-002
    Material Weakness Repeat
  • 1191397 2025-002
    Material Weakness Repeat
  • 1191398 2025-002
    Material Weakness Repeat
  • 1191399 2025-002
    Material Weakness Repeat
  • 1191400 2025-002
    Material Weakness Repeat
  • 1191401 2025-002
    Material Weakness Repeat
  • 1191402 2025-002
    Material Weakness Repeat
  • 1191403 2025-002
    Material Weakness Repeat
  • 1191404 2025-002
    Material Weakness Repeat
  • 1191405 2025-002
    Material Weakness Repeat
  • 1191406 2025-002
    Material Weakness Repeat
  • 1191407 2025-003
    Material Weakness Repeat
  • 1191408 2025-003
    Material Weakness Repeat
  • 1191409 2025-003
    Material Weakness Repeat
  • 1191410 2025-003
    Material Weakness Repeat
  • 1191411 2025-003
    Material Weakness Repeat
  • 1191412 2025-003
    Material Weakness Repeat
  • 1191413 2025-003
    Material Weakness Repeat
  • 1191414 2025-003
    Material Weakness Repeat
  • 1191415 2025-003
    Material Weakness Repeat
  • 1191416 2025-003
    Material Weakness Repeat
  • 1191417 2025-003
    Material Weakness Repeat
  • 1191418 2025-003
    Material Weakness Repeat
  • 1191419 2025-003
    Material Weakness Repeat
  • 1191420 2025-003
    Material Weakness Repeat
  • 1191421 2025-003
    Material Weakness Repeat
  • 1191422 2025-003
    Material Weakness Repeat
  • 1191423 2025-003
    Material Weakness Repeat
  • 1191424 2025-003
    Material Weakness Repeat
  • 1191425 2025-003
    Material Weakness Repeat
  • 1191426 2025-003
    Material Weakness Repeat
  • 1191427 2025-003
    Material Weakness Repeat
  • 1191428 2025-003
    Material Weakness Repeat
  • 1191429 2025-002
    Material Weakness Repeat
  • 1191430 2025-002
    Material Weakness Repeat
  • 1191431 2025-002
    Material Weakness Repeat
  • 1191432 2025-002
    Material Weakness Repeat
  • 1191433 2025-002
    Material Weakness Repeat
  • 1191434 2025-002
    Material Weakness Repeat
  • 1191435 2025-002
    Material Weakness Repeat
  • 1191436 2025-002
    Material Weakness Repeat
  • 1191437 2025-002
    Material Weakness Repeat
  • 1191438 2025-002
    Material Weakness Repeat
  • 1191439 2025-002
    Material Weakness Repeat
  • 1191440 2025-002
    Material Weakness Repeat
  • 1191441 2025-002
    Material Weakness Repeat
  • 1191442 2025-002
    Material Weakness Repeat
  • 1191443 2025-002
    Material Weakness Repeat
  • 1191444 2025-002
    Material Weakness Repeat
  • 1191445 2025-002
    Material Weakness Repeat
  • 1191446 2025-002
    Material Weakness Repeat
  • 1191447 2025-002
    Material Weakness Repeat
  • 1191448 2025-002
    Material Weakness Repeat
  • 1191449 2025-002
    Material Weakness Repeat
  • 1191450 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 EDUCATION STABILIZATION FUND $304,448
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $250,893
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $171,143
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $143,690
84.268 FEDERAL DIRECT STUDENT LOANS $130,191
10.216 1890 INSTITUTION CAPACITY BUILDING GRANTS $126,500
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $116,095
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $93,240
93.680 MEDICAL STUDENT EDUCATION $72,808
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $69,440
10.902 SOIL AND WATER CONSERVATION $63,203
10.229 EXTENSION COLLABORATIVE ON IMMUNIZATION TEACHING & ENGAGEMENT $58,977
10.523 CENTERS OF EXCELLENCE AT 1890 INSTITUTIONS $55,908
10.216 1894 INSTITUTION CAPACITY BUILDING GRANTS $55,822
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $53,526
10.216 1891 INSTITUTION CAPACITY BUILDING GRANTS $51,857
10.524 SCHOLARSHIPS FOR STUDENTS AT 1890 INSTITUTIONS $50,000
84.063 FEDERAL PELL GRANT PROGRAM $38,843
10.001 AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH $38,560
10.216 1892 INSTITUTION CAPACITY BUILDING GRANTS $29,365
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $27,494
10.216 1893 INSTITUTION CAPACITY BUILDING GRANTS $24,786
10.500 COOPERATIVE EXTENSION SERVICE $16,821
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $16,292
10.514 EXPANDED FOOD AND NUTRITION EDUCATION PROGRAM $14,534
10.515 RENEWABLE RESOURCES EXTENSION ACT $13,457
47.083 INTEGRATIVE ACTIVITIES $12,805
84.042 TRIO STUDENT SUPPORT SERVICES $9,594
84.031 HIGHER EDUCATION INSTITUTIONAL AID $8,011
10.216 1895 INSTITUTION CAPACITY BUILDING GRANTS $6,825
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $3,772
10.177 REGIONAL FOOD SYSTEM PARTNERSHIPS $3,491
10.937 PARTNERSHIPS FOR CLIMATE-SMART COMMODITIES $2,529
10.961 SCIENTIFIC COOPERATION AND RESEARCH $2,417
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $2,274
93.788 OPIOID STR $2,258
10.215 SUSTAINABLE AGRICULTURE RESEARCH AND EDUCATION $1,969
10.512 EXTENSION SERVICES AT 1890 COLLEGES AND TUSKEGEE UNIVERSITY, WEST VIRGINIA STATE COLLEGE, AND CENTRAL STATE UNIVERSITY $1,573
10.205 PAYMENTS TO 1890 LAND-GRANT COLLEGES AND TUSKEGEE UNIVERSITY $441
93.433 ACL NATIONAL INSTITUTE ON DISABILITY, INDEPENDENT LIVING, AND REHABILITATION RESEARCH $15
84.033 FEDERAL WORK-STUDY PROGRAM $-1,060
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $-6,006