FAC Explorer

Finding 31579 (2022-003)

Significant Deficiency
Requirement
H
Questioned Costs
-
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: Expenditures were charged after the grant's period of performance ended, violating compliance requirements.
  • Impacted Requirements: 2 CFR 200.77 mandates that costs must be incurred within the grant's authorized timeframe.
  • Recommended Follow-Up: Review and improve processes to ensure all charges align with the grant's period of performance.

Finding Text

Federal Agency: United States Department of Agriculture Federal Program Name: Research and Development Cluster Assistance Listing Number: 10.216 Federal Award Identification Number and Year: ? 20183882127753 and July 1, 2021 to June 30, 2022 Pass-Through Agency: N/A ? Direct Funding Pass-Through Number: N/A ? Direct Funding Award Period: ? March 15, 2018 to March 14, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to the 2 CFR 200.77, non-federal entities should charge expenditures within the period of performance of the grant which is the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal Grant. Condition: During our testing of eighteen expenditures charged during the end of the month of period of performance, we noted three that had an expenditure for services provided after the end of the period of performance. Questioned Costs: None Context: During our testing, there was a payroll charge of $369 which included services that was from March 2, 2022 to March 16, 2022. Additionally, there were two payroll charges totaling $2,158 that were from April 1, 2022 to April 15, 2022. The ending period of performance for the grant that the costs were charged to was March 14, 2022. Cause: The Corporation overlooked the period of performance end date and this resulted in payroll amount being charged against the grant outside the period of performance. Effect: This resulted in an estimated $2,208 being charged out of the period of performance. Repeat Finding: No Auditor?s Recommendation: We recommend that the Corporation review their period of performance process to ensure that costs that are charged against the grants are within the period of performance. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 31570 2022-002
    Significant Deficiency
  • 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
  • 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