FAC Explorer

Finding 374608 (2023-001)

Significant Deficiency
Requirement
C
Questioned Costs
$1
Year
2023
Accepted
2024-03-08
Audit: 294278
Organization: Georgetown University (DC)
Auditor: Deloitte & Touche

AI Summary

  • Core Issue: The University failed to spend $1,154,836 in advanced funding within the required 30 days after cash drawdowns.
  • Impacted Requirements: This non-compliance violates grant agreements under the Department of Health and Human Services for the Global AIDS program.
  • Recommended Follow-up: Revise policies and procedures to ensure timely tracking and expenditure of funds to meet the 30-day requirement.

Finding Text

Reference Number 2023‐001 - Cash Management Federal Awards 7773817, 7774315, and 7775320 Federal Program and Assistance Listing Number (ALN) —Department of Health and Human Services ALN 93.067 Global AIDS Criteria ‐ In accordance with the grant agreements for this program, the University was required to spend any advanced funding within 30 days of the related drawdown. Statement of Condition ‐ During our testing, we selected 10 of 38 total cash draws. Of the sample of 10 cash drawdowns, 6 sampled cash drawdowns were not spent within 30 days of the drawdown date. Questioned Costs - $1,154,836 Effect ‐ $1,154,836 was not spent within the 30 days as required by the grant agreement. Underlying Cause - University grant officials did not sufficiently track expenditures to determine the 30 day obligation had been met. Recommendation – The University should revise its existing policies and procedures to allow sufficient time to expend advanced funds within the 30 days required by the grant agreement. Management’s View and Corrective Action Plan ‐ Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan.

Corrective Action Plan

Finding 2023-001: Cash Management: Management agrees with the finding and recommendation. The University continues to evaluate monthly expenses to match actual expenses with cash draws. The University will also evaluate if an increase in the frequency of draws at smaller amounts is necessary in order to ensure funding drawn is expended within the thirty-day window. Chao Wang, Senior Director, Sponsored Projects Financial Operations, will perform on‐going monitoring of draws under this program to ensure funds are expended timely in accordance with the grant requirements throughout the year, and to identify the areas where additional training is required. The estimated completion date is June 30, 2024.

Categories

Questioned Costs Cash Management

Other Findings in this Audit

  • 374609 2023-001
    Significant Deficiency
  • 951050 2023-001
    Significant Deficiency
  • 951051 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $266.07M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $7.73M
12.300 Basic and Applied Scientific Research $5.74M
84.038 Federal Perkins Loan Program $5.53M
93.393 Cancer Cause and Prevention Research $5.52M
84.063 Federal Pell Grant Program $4.60M
93.855 Allergy, Immunology and Transplantation Research $4.19M
11.620 Science, Technology, Business And/or Education Outreach $3.72M
19.990 International Justice and Accountability Programming $3.38M
84.033 Federal Work-Study Program $3.32M
93.837 Cardiovascular Diseases Research $3.00M
93.397 Cancer Centers Support Grants $3.00M
93.865 Child Health and Human Development Extramural Research $2.97M
93.173 Research Related to Deafness and Communication Disorders $2.71M
93.859 Biomedical Research and Research Training $2.68M
93.394 Cancer Detection and Diagnosis Research $1.97M
19.600 Bureau of Near Eastern Affairs $1.85M
93.395 Cancer Treatment Research $1.77M
93.067 Global Aids $1.75M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1.72M
43.003 Exploration $1.65M
47.076 Education and Human Resources $1.64M
93.396 Cancer Biology Research $1.59M
93.398 Cancer Research Manpower $1.51M
93.242 Mental Health Research Grants $1.48M
47.049 Mathematical and Physical Sciences $1.45M
93.264 Nurse Faculty Loan Program (nflp) $1.36M
98.001 Usaid Foreign Assistance for Programs Overseas $1.31M
93.928 Special Projects of National Significance $1.22M
47.074 Biological Sciences $1.22M
47.070 Computer and Information Science and Engineering $1.19M
19.900 Aeeca/esf Pd Programs $1.11M
12.420 Military Medical Research and Development $1.06M
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $1.04M
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $975,507
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $946,831
93.399 Cancer Control $880,727
12.910 Research and Technology Development $867,133
93.364 Nursing Student Loans $790,683
93.778 Medical Assistance Program $743,896
84.007 Federal Supplemental Educational Opportunity Grants $728,475
81.049 Office of Science Financial Assistance Program $714,581
12.U01 English for Heritage Language Speakers Scholarship Program (center for Applied Linguistics) $674,353
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $669,115
43.001 Science $653,150
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $604,826
93.113 Environmental Health $586,476
93.110 Maternal and Child Health Federal Consolidated Programs $580,613
19.040 Public Diplomacy Programs $541,145
84.365 English Language Acquisition State Grants $486,884
93.121 Oral Diseases and Disorders Research $485,089
93.600 Head Start $401,952
47.041 Engineering $385,822
93.940 Hiv Prevention Activities_health Department Based $380,930
12.RD Application of A Nanocomplex Technology to the Active Permeation of the Bloo (synergene Therapeutics, Inc.) $362,927
93.867 Vision Research $337,296
84.283 Comprehensive Centers $329,043
93.866 Aging Research $326,467
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $320,534
47.075 Social, Behavioral, and Economic Sciences $309,583
93.213 Research and Training in Complementary and Integrative Health $289,490
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $276,039
84.305 Education Research, Development and Dissemination $272,650
19.033 Global Threat Reduction $267,855
93.172 Human Genome Research $265,430
93.307 Minority Health and Health Disparities Research $252,067
93.U05 Data Coordinating Center (dcc) for the Clinical Proteomics Tumor Analysis C (icf Incorporated, L.l.c.) $240,675
84.229 Language Resource Centers $239,120
58.RD Ipa - Senior Fellow to US Sec Division of Corporation Finance - 169705 $233,559
93.RD Nimh Psychoactive Drug Screening Program (university of North Carolina, Chapel Hill) $225,572
93.310 Trans-Nih Research Support $208,345
93.226 Research on Healthcare Costs, Quality and Outcomes $206,967
93.361 Nursing Research $193,945
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $193,763
12.RD Wrt- 1068: Policy Innovations to Enhance the Stem Talent Pipeline (stevens Institute of Technology) $159,985
81.RD Software Stack and Algorithms for Automating Quantum-Classical Computing (oak Ridge National Laboratory) $157,005
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $146,434
47.050 Geosciences $138,510
16.738 Edward Byrne Memorial Justice Assistance Grant Program $137,626
15.820 National Climate Change and Wildlife Science Center $126,029
12.750 Uniformed Services University Medical Research Projects $123,836
12.RD Architecture for Effects of Low Doses on Skin (archelons) - 167609 (arete Associates) $122,202
93.279 Drug Abuse and Addiction Research Programs $113,839
96.007 Social Security_research and Demonstration $104,631
93.926 Healthy Start Initiative $99,136
43.008 Education $97,219
47.083 Integrative Activities $93,695
12.RD Marathon - Mobile Adaptive Relay Anti-Totalitarian Human Overlay Network (stealth Software Technologies, Inc.) $93,613
47.079 Office of International Science and Engineering $90,971
91.003 Annual Senior Fellowship Competition $90,953
16.746 Capital Case Litigation Initiative $89,931
93.103 Food and Drug Administration_research $87,306
16.827 Justice Reinvestment Initiative $86,023
81.108 Epidemiology and Other Health Studies Financial Assistance Program $85,339
12.RD 2022 Startalk Grant Program - Georgetown University $84,895
93.631 Developmental Disabilities Projects of National Significance $79,513
11.016 Statistical, Research, and Methodology Assistance $75,501
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $70,540
93.376 Title: Multiple Approaches to Support Young Breast Cancer Survivors and Metastatic Breast Cancer Patients (b) $70,364
19.224 Nonproliferation and Disarmament Fund $67,972
84.022 Overseas Programs - Doctoral Dissertation Research Abroad $67,566
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $63,842
19.501 Public Diplomacy Programs for Afghanistan and Pakistan $61,030
19.703 Criminal Justice Systems $60,457
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $59,919
19.021 Investing in People in the Middle East and North Africa $58,902
93.RD Cancer Prevention Agent Development Program: Early Phase Clinical Research (northwestern University) $58,535
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $56,707
16.812 Second Chance Act Reentry Initiative $51,061
12.RD Wrt 1057: Acquisition Innovation Research Center (airc) Core Research - 166 (stevens Institute of Technology) $47,989
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $47,887
45.024 Promotion of the Arts_grants to Organizations and Individuals $47,050
12.902 Information Security Grants $45,797
17.502 Occupational Safety and Health_susan Harwood Training Grants $44,903
93.RD 16x100 - Il15 and Il27 in Hiv Infection (leidos Biomedical Reseach, Inc.) $43,174
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $43,140
93.U02 Ipa Assignment Agreement for Adrienne Showler $42,475
84.411 Investing in Innovation (i3) Fund $41,832
15.635 Neotropical Migratory Bird Conservation $41,719
10.890 Rural Development Cooperative Agreement Program $40,818
93.RD Maternal, Infant and Early Childhood Home Visiting (miechv) Program Technic (education Development Center, Inc.) $37,366
39.RD Ipa - Oes - Rebecca Johnson - 200495 $33,935
12.RD Policy Test Laboratory Reference Architecture - 200734 (stevens Institute of Technology) $32,019
93.351 Research Infrastructure Programs $31,178
93.350 National Center for Advancing Translational Sciences $29,832
93.879 Medical Library Assistance $27,815
94.006 Americorps $27,011
12.RD Wrt 1055: Policy Options to Promote Dod-Defense Industry Collaboration in S (stevens Institute of Technology) $25,641
45.161 Promotion of the Humanities_research $25,231
45.169 Promotion of the Humanities_office of Digital Humanities $24,328
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $22,940
11.312 Research and Evaluation Program $22,372
11.609 Measurement and Engineering Research and Standards $21,932
27.U02 Ipa Joseph Longley - 271207 $21,629
93.RD Ipa Assignment Agreement for Nina Kadan-Lottick - 168138 $21,441
19.421 Academic Exchange Programs - English Language Programs $20,451
27.U01 Kane-Office of Personnel Management Ipa - 267132 $20,155
19.RD Dos Ipa Agreement for Rebecca Katz $18,409
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $17,522
93.345 Leading Edge Acceleration Projects (leap) in Health Information Technology $17,343
93.RD Plco Central Data Collection Center (cdcc) (westat) $16,752
93.RD Fin Care: Enabling Providers and Patients to Make Informed Choices and Min (care Progress, Llc) $16,467
10.001 Agricultural Research_basic and Applied Research $16,302
12.800 Air Force Defense Research Sciences Program $14,662
93.RD Ipa Assignment Agreement for Scott Turner $14,347
93.068 Chronic Diseases: Research, Control, and Prevention $14,194
93.072 Lifespan Respite Care Program $11,473
93.RD Ipa Assignment Agreement for Brigid Reynolds $10,285
45.312 National Leadership Grants $8,730
12.630 Basic, Applied, and Advanced Research in Science and Engineering $8,615
93.124 Nurse Anesthetist Traineeships $8,186
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $6,466
47.084 Nsf Technology, Innovation, and Partnerships $4,874
93.RD Talkcare (venturewell) $3,973
84.423 Supporting Effective Educator Development Program $3,830
93.U01 Idiq: Operations and Technical Support (ots) for the Frederick National Lab (leidos Biomedical Reseach, Inc.) $3,710
93.U04 Technical Assistance for the Preschool Development Grants (sri International) $3,460
12.351 Basic Scientific Research - Combating Weapons of Mass Destruction $3,365
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $3,261
93.989 International Research and Research Training $2,880
15.647 Migratory Bird Conservation $2,254
93.RD Immune Response Following Mixing Global Sars-Cov-2 Vaccines $886
93.RD Data Coordinating Center (dcc) for the Clinical Proteomics Tumor Analysis C (esac Inc.) $827
93.RD Statin Therapy to Reduce Disease Progression From Liver Cirrhosis to Cancer (northwestern University) $649
93.U03 Sprint Program Award Engaged (venturewell) $-802
16.562 Criminal Justice Research and Development_graduate Research Fellowships $-1,188
12.RD Phase 2 Trail of 177lu Radiolabeled Monoclonal Antibody (joan and Sanford Weill Medical College) $-3,048
45.160 Promotion of the Humanities_fellowships and Stipends $-3,852
93.RD Clinical Decision Support for Chronic Pain Management (medstar Health Research Institute, Inc.) $-11,317