FAC Explorer

Finding 23073 (2022-001)

Significant Deficiency Repeat Finding
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 22380
Organization: Idaho State University (ID)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The University lacks a formal documented review process for G5 drawdowns, leading to a significant deficiency in internal controls.
  • Impacted Requirements: This finding violates the Uniform Grant Guidance (2 CFR 200.303), which mandates effective internal controls for compliance with federal laws.
  • Recommended Follow-Up: Implement formal review procedures to ensure Cash Management drawdowns are documented and errors are corrected promptly.

Finding Text

Federal agency: Department of Education Federal program title: Student Financial Assistance Cluster Assistance Listing Number: 84.007/84.033/84.038/84.063/84.268 Award Period: July 1, 2021 to June 30, 2022 Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal Type of Finding: Significant Deficiency in Internal Control over Compliance entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure G5 drawdowns are formally reviewed by someone who did not prepare the drawdown to verify the correct amount is requested. Condition & Context: The University did not have a formal documented review process in place to ensure G5 drawdowns were reviewed prior to submitting the drawdown request. Questioned costs: None. Cause: Supervisory review is currently undocumented and is only communicated verbally. Effect: Failure to properly review Cash Management drawdowns could result in an improper amount of funds being requested. Repeat Finding: Yes, see 2021-003 for the prior year finding. Recommendation: ISU should implement formal review procedures to document that the Cash Management drawdown reviews are being performed to correct errors in a timely manner and to minimize the likelihood of errors going undetected. Views of responsible officials: Management agrees with this finding.

Categories

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 23064 2022-001
    Significant Deficiency Repeat
  • 23065 2022-001
    Significant Deficiency Repeat
  • 23066 2022-001
    Significant Deficiency Repeat
  • 23067 2022-001
    Significant Deficiency Repeat
  • 23068 2022-001
    Significant Deficiency Repeat
  • 23069 2022-001
    Significant Deficiency Repeat
  • 23070 2022-001
    Significant Deficiency Repeat
  • 23071 2022-001
    Significant Deficiency Repeat
  • 23072 2022-001
    Significant Deficiency Repeat
  • 23074 2022-001
    Significant Deficiency Repeat
  • 23075 2022-001
    Significant Deficiency Repeat
  • 23076 2022-001
    Significant Deficiency Repeat
  • 23077 2022-001
    Significant Deficiency Repeat
  • 23078 2022-001
    Significant Deficiency Repeat
  • 23079 2022-001
    Significant Deficiency Repeat
  • 23080 2022-001
    Significant Deficiency Repeat
  • 23081 2022-001
    Significant Deficiency Repeat
  • 23082 2022-001
    Significant Deficiency Repeat
  • 599506 2022-001
    Significant Deficiency Repeat
  • 599507 2022-001
    Significant Deficiency Repeat
  • 599508 2022-001
    Significant Deficiency Repeat
  • 599509 2022-001
    Significant Deficiency Repeat
  • 599510 2022-001
    Significant Deficiency Repeat
  • 599511 2022-001
    Significant Deficiency Repeat
  • 599512 2022-001
    Significant Deficiency Repeat
  • 599513 2022-001
    Significant Deficiency Repeat
  • 599514 2022-001
    Significant Deficiency Repeat
  • 599515 2022-001
    Significant Deficiency Repeat
  • 599516 2022-001
    Significant Deficiency Repeat
  • 599517 2022-001
    Significant Deficiency Repeat
  • 599518 2022-001
    Significant Deficiency Repeat
  • 599519 2022-001
    Significant Deficiency Repeat
  • 599520 2022-001
    Significant Deficiency Repeat
  • 599521 2022-001
    Significant Deficiency Repeat
  • 599522 2022-001
    Significant Deficiency Repeat
  • 599523 2022-001
    Significant Deficiency Repeat
  • 599524 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loan $715,311
84.038 Perkins Loan Program $672,520
84.007 Supplemental Educational Opportunity Grant $658,601
47.083 Integrative Activities $487,667
84.149 Migrant Education College Assistance Migrant Program $462,256
84.141 Migrant Education High School Equivalency Program $421,068
81.065 Nuclear Legacy Cleanup Program $417,678
84.047 Trio Upward Bound $313,066
84.042 Trio Student Support Services $302,313
93.191 Graduate Psychology Education $300,713
93.884 Grants for Primary Care Training and Enhancement $299,024
84.217 Trio McNair Post-Baccalaureate Achievement $265,068
93.855 Allergy and Infectious Diseases Research $259,025
94.006 Americorps $251,225
93.917 Hiv Care Formula Grants $222,202
84.044 Trio Talent Search $214,136
84.066 Trio Educational Opportunity Centers $198,941
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $189,122
84.129 Rehabilitation Long-Term Training $180,072
81.049 Office of Science Financial Assistance Program $175,862
93.145 Hiv-Related Training and Technical Assistance $168,476
10.855 Distance Learning and Telemedicine $121,692
84.GSA_MIGRATION Training Interpreters for Individuals Who Are Deaf-Blind $117,905
93.658 Foster Care Title IV-E $107,602
47.075 Social, Behavioral, and Economic Sciences $105,115
93.103 Food and Drug Administration Research $91,661
84.010 Title I Grants to Local Educational Agencies $87,164
93.234 Traumatic Brain Injury State Demonstration Grant Program $86,998
11.611 Manufacturing Extension Partnership $85,121
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $74,489
10.170 Specialty Crop Block Grant Program - Farm Bill $54,685
93.853 Extramural Research Rograms in Neurosciences and Neurological Disorders $54,590
81.112 Stewardship Science Grant Program $54,035
10.558 Child and Adult Care Food Program $51,193
93.236 Grants to States to Support Oral Health Workforce Activities $48,403
15.815 National Land Remote Sensing Education Outreach and Research $44,689
15.808 U.s. Geological Survey Research and Data Collection $43,607
43.001 Science $43,178
20.205 Highway Planning and Construction $42,055
93.391 Activities to Support Stlt Health Department Response to Public Health Crises $41,113
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $38,861
47.049 Mathematical and Physical Sciences $35,771
47.050 Geosciences $30,093
97.045 Cooperating Technical Partners $29,179
81.000 Pass Through Funding From Jefferson National Lab $25,560
59.037 Small Business Development Centers $24,441
81.121 Pass Through Funding From Kansas State University $21,669
81.123 National Nuclear Security Admin (nnsa) Minority Serving Institutions (msi) $20,898
47.076 Education and Human Resources $20,839
47.076 Geosciences $19,016
12.800 Air Force Defense Research Sciences Program $17,476
81.121 Pass Through Funding From Research Foundation of Cuny $17,383
81.121 Nuclear Energy Research, Development and Demonstration $17,142
12.420 Military Medical Research and Development $17,090
84.002 Adult Education-Basic Grants to States $16,712
10.053 Dairy Indemnity Program $14,897
11.431 Climate and Atmospheric Research $13,308
12.351 Scientific Research - Combating Weapons of Mass Destruction $13,131
43.008 Office of Stem Engagement (ostem) $13,080
12.002 Procurement Technical Assistance for Business Firms $11,970
93.940 Hiv Prevention Activities Health Department Based $11,722
81.000 Pass Through Funding From Battelle Energy Alliance LLC $11,670
10.229 Extension Collaborative on Immunization Teaching & Engagment $11,448
10.001 Agricultural Research Basic and Applied Research $9,735
81.000 Pass Through Funding From Los Alamos National Laboratories $9,544
81.000 Pass Through Funding From Sandia National Laboratories $8,664
15.810 National Cooperative Geologic Mapping $7,847
45.129 Promotion of the Humanities Federal/state Partnership $5,247
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $3,852
15.247 Wildlife Resource Management $3,766
93.859 Biomedical Research and Research Training $3,126
15.945 Cooperative Research and Training Programs Resources of the National Park System $2,938
84.425 Education Stabilization Fund $2,500
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $2,473
47.074 Biological Sciences $2,148
45.025 Promotion of the Arts Partnership Agreements $2,100
93.879 Medical Library Assistance $2,004
93.173 Research Related to Deafness and Communication Disorders $1,938
16.302 FBI Geospatial Data $1,322
84.033 Federal Work Study $337
81.000 Pass Through Funding From Fluor Idaho LLC $218
84.048 Career and Technical Education-Basic Grants to States $139
15.224 Cultural and Paleontological Resources Management $21
84.063 Federal Pell Grant Program $-56
93.107 Area Health Education Centers $-166
81.092 Remedial Action and Waste Management $-503
14.241 Housing Opportunities for Persons with Aids $-6,131