FAC Explorer

Finding 1219590 (2021-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2026-06-26
Audit: 405175
Organization: University of the Virgin Islands (VI)
Auditor: ERNST & YOUNG PUERTO RICO LLC

AI Summary

  • Core Issue: The University failed to submit required Performance Progress Reports and Federal Financial Reports on time, with 1 report late and 2 not submitted at all.
  • Impacted Requirements: Compliance with federal reporting criteria, including timely submission of reports detailing project accomplishments and expenditures.
  • Recommended Follow-Up: Establish internal controls and procedures to ensure timely report submissions and retain supporting documentation as evidence.

Finding Text

Federal Program Small Business Development Centers – 59.037 Compliance Requirement Reporting Criteria Recipients must submit Performance Progress Reports using standard form PPR which includes a narrative statement that details all project accomplishments for the reporting period, including a comparison between actual accomplishments and those predicted in the project goals and milestones, and any lessons learned, best practices, notable success stories, problems encountered, and steps taken to address problems. Also, recipient must use the FFR as a standardized format to report expenditures under federal awards and submit them in a timely manner. Condition Out of a sample of 6 performance and special reports, 1 was submitted past the established due date, and 2 were not submitted. Out of a sample of 2 FFRs, 1 was submitted past the established due date. Cause Processes and controls over the reporting requirements are not in place to ensure that the University complies with the submission of required reports. Effect The University did not comply with reporting requirements, which could lead to funds disallowance. Questioned Costs Not applicable. Section III – Federal Award Findings and Questioned Costs (continued) Finding Number: 2021-006 (continued) Context We performed a test of details using a statistically validated sample of 6 items selected from a population of 8 performance and special reports, and a sample of 2 items selected from a population of 4 FFRs. Based on the evidence examined, we identified 2 samples in which reports were issued after the required submission deadline and 2 samples in which no report was submitted. Identification as a repeat finding, if applicable 2020-017 Recommendation We recommend the University implements internal controls and procedures to ensure reports are completed and filed timely, and that such procedures include requirements for the supporting documentation to be retained as evidence. Management’s Response The University of Virgin Islands concurs with this finding. Management response is included in a separate document.

Corrective Action Plan

Management will reinforce internal controls and procedures to ensure that all required Performance Progress Reports (PPRs) for the Small Business Development Centers program are completed, reviewed, and submitted timely. Responsibilities will be clearly assigned to program and fiscal personnel, reporting deadlines will be tracked using a formal reporting calendar, and reports will be subject to timely supervisory review prior to submission. Supporting documentation will be retained in accordance with federal record retention requirements to evidence compliance.

Categories

Reporting

Other Findings in this Audit

  • 1219581 2021-003
    Material Weakness Repeat
  • 1219582 2021-003
    Material Weakness Repeat
  • 1219583 2021-003
    Material Weakness Repeat
  • 1219584 2021-003
    Material Weakness Repeat
  • 1219585 2021-004
    Material Weakness Repeat
  • 1219586 2021-004
    Material Weakness Repeat
  • 1219587 2021-004
    Material Weakness Repeat
  • 1219588 2021-004
    Material Weakness Repeat
  • 1219589 2021-005
    Material Weakness Repeat
  • 1219591 2021-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425J Education Stabilization Fund $5.29M
84.063 FEDERAL PELL GRANT PROGRAM $3.72M
84.425F Education Stabilization Fund $3.67M
84.938 DISASTER RECOVERY ASSISTANCE FOR EDUCATION $3.33M
47.083 Integrative Activities $3.27M
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $3.16M
84.268 Federal Direct Student Loans $2.48M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $1.82M
84.425E Education Stabilization Fund $1.30M
10.511 SMITH LEVER EXTENSION $1.26M
59.037 Small Business Development Centers $1.15M
43.008 EDUCATION PROGRAM $644,284
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $527,455
84.425H Education Stabilization Fund $459,450
10.855 Distance Learning and Telemedicine Loans and Grants $376,045
93.859 Biomedical Research and Research Training $358,118
17.504 CONSULTATION AGREEMENTS $344,115
11.433 Marine Fisheries Initiative $190,283
47.049 MATHEMATICAL & PHYSICAL SCIENCES $190,221
47.076 Education and Human Resources $136,522
47.079 PIRE Advancing Global Strategies $130,577
84.007 Federal Supplemental Educational Opportunity Grants $113,803
93.464 ACL ASSISTIVE TECHNOLOGY $113,747
93.434 Every Student Succeeds Act/Preschool Development Grants $98,993
10.202 COOPERATIVE FORESTRY RESEARCH $96,621
84.027A Special Education Grants to States $91,958
15.805 Assistance to State Water Resources Research Institutes $88,997
10.514 Expanded Food and Nutrition Education Program $85,249
11.008 NOAA Mission-Related Education Awards $80,050
11.482 Coral Reef Conservation Program $69,916
47.049 Mathematical and Physical Sciences $65,114
10.516 Rural Health and Safety Education Competitive Grants Program $61,281
10.308 Resident Instruction, Agriculture, and Food Science Facilities and Equipment Grants $60,310
84.033 FEDERAL WORK-STUDY PROGRAM $51,186
43.001 Science $50,736
10.025 Plant and Animal Disease, Pest Control, and Animal Care $42,008
11.999 MARINE DEBRIS PROGRAM $40,637
10.322 Distance Education Grants for Institutions of Higher Education in Insular Areas $39,070
10.678 Forest Stewardship Program $38,377
15.945 Cooperative Research and Training Programs – Resources of the National Park System $32,433
66.951 Environmental Education Grants Program $25,725
15.875 Economic, Social, and Political Development of the Territories $17,752
45.149 Promotion of the Humanities Division of Preservation and Access $17,282
47.050 GEOSCIENCES $13,237
93.307 Minority Health and Health Disparities Research $12,556
84.031 Higher Education Institutional Aid $11,896
93.310 Trans-NIH Research Support $6,819
10.515 Renewable Resources Extension Act $3,308
10.170 Specialty Crop Block Grant Program - Farm Bill $3,065
11.011 Ocean Exploration $2,888
47.074 BIOLOGICAL SCIENCES $899
11.472 Unallied Science Program $500
11.482 Monitoring of Coral Reefs 2006 $439
11.012 Integrated Ocean Observing System (IOOS) $427
81.041 State Energy Program $124
93.600 Human Services Research Partnership $-40,424