FAC Explorer

Finding 30108 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-28
Audit: 25114
Organization: Gallaudet University (DC)
Auditor: Grant Thornton LLP

AI Summary

  • Core Issue: The University submitted an annual report with clerical errors affecting key data points.
  • Impacted Requirements: The report must be accurate and submitted within 100 days post-fiscal year to comply with federal guidelines.
  • Recommended Follow-Up: Enhance review procedures to ensure accuracy in future reports.

Finding Text

Finding Reference: 2022-001 U.S. Department of Education Federal Appropriations (84.910A) Reporting (Significant Deficiency) Criteria: The University is required to prepare and submit an annual report to the Secretary and to the Committee on Education and Labor of the House of Representatives and Committee on Labor and Human Resources of the Senate, not later than 100 days after the end of each fiscal year. Condition and Effect: The Annual Report of Achievements (the ?Report?) submitted by the University for Fiscal Year 2021 included certain tables containing clerical errors. In particular: ? VIII. KDES Student Characteristics, Related Educational Services Received and Achievement ? AY2020-2021 Enrollment at KDES: ECE, Elementary (1-5), and Middle (6-8) ? The data that should have been reported in the ?Left Before Completing Program? row was inadvertently reported in the ?Completed Program? row, and vice versa. ? IX. MSSD Student Characteristics, Related Educational Services, and Outcomes ? MSSD 2020 Graduates? One-Year Outcomes by Race/Ethnicity ? Within the ?All Traditionally Underserved? column, the data that should have been reported in the ?Working and Enrolled in a Postsecondary Program? row was inadvertently reported in the ?Neither Working Nor Enrolled in a Postsecondary Program? row, and vice versa. Context: During our audit, we tested over 350 data points contained in eight (8) tables included in the Report. We noted the clerical errors described above impacted 30 data points in two (2) of those tables. Cause: In the preparation of the Report for Fiscal Year 2021, the University inadvertently transposed data in certain tables described above. The errors were not identified since the totals within the tables were accurately reported. Questioned Costs: None identified. Recommendation: We recommend that the University strengthen its review procedures over the preparation of the annual Report of Achievements such that it is submitted accurately. Views of Responsible Official: Refer to Corrective Action Plan.

Corrective Action Plan

Finding Reference: 2022-001 U.S. Department of Education Federal Appropriations (84.910A) Reporting (Significant Deficiency) Views of Responsible Official ? Tracy Berman-Kagan, Controller (Tracy.berman-kagan@gallaudet.edu and 202-651-5294) and Planned Corrective Action: The University agrees that there were two sets of clerical errors related to the Clerc Center data reported in the Annual Report of Achievement (the ?Report?). Starting with the Report created in December 2022, for the Fiscal Year 2023 audit, the University implemented an extra step and review in the process of reviewing the tables in the Report again right before printing to ensure that errors are more likely to be found. For the Report that was audited, a final review before printing was not included as part of the process, and it is likely that the clerical errors occurred between the draft tables and the final creation of the Report.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 606550 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.910 Federal Appropriations $143.23M
84.910 Gallaudet Covid-19 Appropriations $14.30M
84.063 Federal Pell Grant Program $2.88M
84.425 Education Stabilization Fund $2.55M
98.001 Usaid Foreign Assistance for Programs Overseas $546,609
93.310 Trans-Nih Research Support $470,494
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $414,296
84.268 Federal Direct Student Loans $351,981
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $290,451
84.038 Federal Perkins Loans $208,255
12.903 Gencyber Grants Program $129,762
93.879 Medical Library Assistance $118,820
84.007 Federal Supplemental Educational Opportunity Grants $102,318
84.033 Federal Work-Study Program $100,871
84.160 Training Interpreters for Individuals Who Are Deaf and Individuals Who Are Deaf-Blind $95,920
93.867 Vision Research $59,237
45.169 Promotion of the Humanities_office of Digital Humanities $57,026
93.173 Research Related to Deafness and Communication Disorders $55,074
59.077 Community Navigator Pilot Program $48,495
47.049 Mathematical and Physical Sciences $30,844
19.009 Academic Exchange Programs - Undergraduate Programs $25,347
47.070 Computer and Information Science and Engineering $24,394
43.008 Education $20,391
47.076 Education and Human Resources $20,252
47.075 Social, Behavioral, and Economic Sciences $20,135
47.050 Geosciences $11,991
19.021 Investing in People in the Middle East and North Africa $8,407
11.417 Sea Grant Support $5,928
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $637
45.130 Promotion of the Humanities_challenge Grants $-2,004