FAC Explorer

Finding 31588 (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.

Categories

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

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
  • 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
  • 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