FAC Explorer

Finding 31570 (2022-002)

Significant Deficiency
Requirement
A
Questioned Costs
$1
Year
2022
Accepted
2023-03-29
Audit: 35914
Organization: West Virginia State University Research and Development Corporation (WV)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: There was a significant deficiency in internal controls over compliance, specifically regarding the lack of after-the-fact time determinations for payroll charged to federal grants.
  • Impacted Requirements: The organization failed to comply with Title 2, Subtitle A, Chapter II, Part 200.430, which requires a system for reviewing actual time spent on federal grants.
  • Recommended Follow-Up: The Corporation should review and adhere to their time and effort reporting policy to ensure accurate tracking of time spent on federal grants.

Finding Text

Federal Agency: United States Department of Agriculture and National Science Foundation Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216, 10.310 and 47.083 Federal Award Identification Number and Year: ? 20183882128111 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20183882127753 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? 20203882131122 and July 1, 2021 to June 30, 2022 (ALN 10.216) ? OIA-1920920 and July 1, 2021 to June 30, 2022 (ALN 47.083) ? 2020-68012-31881 and July 1, 2021 to June 30, 2022 (ALN 10.310) Pass-Through Agency: ? West Virginia University (ALN 47.083) ? West Virginia University (ALN 10.310) Pass-Through Numbers: ? 19-473-WVSU (ALN 47.083) ? 20-182-WVSU (ALN 10.310) Award Period: ? April 1, 2018 to March 31, 2023 ? March 15, 2018 to March 14, 2022 ? May 1, 2020 to April 30, 2023 (ALN 10.216) ? August 1, 2019 to July 31, 2023 (ALN 47.083) ? September 1, 2020 to August 31, 2025 (ALN 10.310) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: According to Title 2, Subtitle A, Chapter II, Part 200, Subpart E, General Provisions for Selected Items for Cost section 200.430, non-Federal entity's should have a system of internal controls which includes processes to review after-the-fact determination of percent of time individuals spent on federal grants when such expenditures are charged. Condition: During our testing of five out of sixteen payroll expenditures, we noted that there was no after-the-fact determination of the individual's time for payroll period charged against the federal grants. Questioned Costs: $1,761 (ALN: 10.216), $213 (ALN: 10.310) and $720 (ALN: 47.083) Context: During our testing, we noted that the reviewer relied on the budgeted estimate instead of the after-the-fact determination when reviewing for whether the costs and activity were allowed. Cause: The Corporation did not follow their process where for all employees that charge payroll to grants that a time certification should be done after-the-fact to ensure that the actual time spent on grants are charged appropriately. Effect: There are costs of $2,964 charged to federal grants that were based on budgeted estimates of time spent on grants. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their time and effort after-the-fact reporting policy and ensure it is followed throughout the life of federal grants. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We have reviewed the OSP Time and Effort policy and reinstated post award procedures to review terms and conditions of each grant and complete the post award responsibility summary form with the PI?s. After the post award process, the PI will confirm time and effort on a quarterly basis (at a minimum) with OSP. OSP will forward the information to the budget office and the corresponding payroll changes will be completed and reviewed by the budget office and executive director. Name of the contact person responsible for corrective action: Kim Duff, Executive Director Planned completion date for corrective action plan: March 2023

Categories

Questioned Costs Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 31571 2022-003
    Significant Deficiency
  • 31572 2022-002
    Significant Deficiency
  • 31573 2022-003
    Significant Deficiency
  • 31574 2022-002
    Significant Deficiency
  • 31575 2022-003
    Significant Deficiency
  • 31576 2022-002
    Significant Deficiency
  • 31577 2022-003
    Significant Deficiency
  • 31578 2022-002
    Significant Deficiency
  • 31579 2022-003
    Significant Deficiency
  • 31580 2022-002
    Significant Deficiency
  • 31581 2022-003
    Significant Deficiency
  • 31582 2022-002
    Significant Deficiency
  • 31583 2022-003
    Significant Deficiency
  • 31584 2022-002
    Significant Deficiency
  • 31585 2022-003
    Significant Deficiency
  • 31586 2022-002
    Significant Deficiency
  • 31587 2022-003
    Significant Deficiency
  • 31588 2022-002
    Significant Deficiency
  • 31589 2022-003
    Significant Deficiency
  • 31590 2022-002
    Significant Deficiency
  • 31591 2022-003
    Significant Deficiency
  • 31592 2022-002
    Significant Deficiency
  • 31593 2022-003
    Significant Deficiency
  • 31594 2022-002
    Significant Deficiency
  • 31595 2022-003
    Significant Deficiency
  • 31596 2022-002
    Significant Deficiency
  • 31597 2022-002
    Significant Deficiency
  • 31598 2022-002
    Significant Deficiency
  • 31599 2022-002
    Significant Deficiency
  • 608012 2022-002
    Significant Deficiency
  • 608013 2022-003
    Significant Deficiency
  • 608014 2022-002
    Significant Deficiency
  • 608015 2022-003
    Significant Deficiency
  • 608016 2022-002
    Significant Deficiency
  • 608017 2022-003
    Significant Deficiency
  • 608018 2022-002
    Significant Deficiency
  • 608019 2022-003
    Significant Deficiency
  • 608020 2022-002
    Significant Deficiency
  • 608021 2022-003
    Significant Deficiency
  • 608022 2022-002
    Significant Deficiency
  • 608023 2022-003
    Significant Deficiency
  • 608024 2022-002
    Significant Deficiency
  • 608025 2022-003
    Significant Deficiency
  • 608026 2022-002
    Significant Deficiency
  • 608027 2022-003
    Significant Deficiency
  • 608028 2022-002
    Significant Deficiency
  • 608029 2022-003
    Significant Deficiency
  • 608030 2022-002
    Significant Deficiency
  • 608031 2022-003
    Significant Deficiency
  • 608032 2022-002
    Significant Deficiency
  • 608033 2022-003
    Significant Deficiency
  • 608034 2022-002
    Significant Deficiency
  • 608035 2022-003
    Significant Deficiency
  • 608036 2022-002
    Significant Deficiency
  • 608037 2022-003
    Significant Deficiency
  • 608038 2022-002
    Significant Deficiency
  • 608039 2022-002
    Significant Deficiency
  • 608040 2022-002
    Significant Deficiency
  • 608041 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $1.68M
10.512 Agriculture Extension at 1890 Land-Grant Institutions $1.02M
84.382 Strengthening Minority-Serving Institutions $375,287
10.524 Scholarships for Students at 1890 Institutions (b) $321,539
84.031 Higher Education_institutional Aid $242,689
10.500 Cooperative Extension Service $144,036
21.019 Coronavirus Relief Fund $106,469
10.202 Cooperative Forestry Research $105,309
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $97,019
10.514 Expanded Food and Nutrition Education Program $81,257
93.994 Maternal and Child Health Services Block Grant to the States $54,569
47.083 Integrative Activities $42,634
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $42,000
10.229 Extension Collaborative on Immunization Teaching & Engagement $38,836
20.205 Highway Planning and Construction $37,250
47.079 Office of International Science and Engineering $34,899
10.309 Specialty Crop Research Initiative $27,174
10.216 1890 Institution Capacity Building Grants $23,066
12.630 Basic, Applied, and Advanced Research in Science and Engineering $15,526
10.523 Centers of Excellence at 1890 Institutions (b) $10,844
10.515 Renewable Resources Extension Act and National Focus Fund Projects $3,633
10.170 Specialty Crop Block Grant Program - Farm Bill $3,182
47.076 Education and Human Resources $2,869
10.215 Sustainable Agriculture Research and Education $2,357
10.329 Crop Protection and Pest Management Competitive Grants Program $1,387
10.164 Wholesale Farmers and Alternative Market Development $1,179
10.310 Agriculture and Food Research Initiative (afri) $742
43.008 Education $551
45.129 Promotion of the Humanities_federal/state Partnership $450
10.001 Agricultural Research_basic and Applied Research $395
10.664 Cooperative Forestry Assistance $160
10.902 Soil and Water Conservation $30
93.859 Biomedical Research and Research Training $6