Finding 453960 (2022-003)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-05-01
Audit: 313784
Organization: Clark Atlanta University (GA)
Auditor: Kpmg LLP

AI Summary

  • Core Issue: Management failed to provide adequate documentation showing that key personnel were involved in R&D projects, with six out of seven sampled personnel lacking evidence of participation.
  • Impacted Requirements: This situation violates Uniform Guidance sections 200.308 and 200.303(a), which mandate proper documentation and internal controls for key personnel.
  • Recommended Follow-Up: Management should create and enforce policies to ensure key personnel are actively engaged in their projects and that their participation is well-documented, including implementing the Banner Time and Effort Reporting module.

Finding Text

Criteria: Uniform Guidance section 200.308, Key personnel, and 200.303(a), Internal controlsCondition: Management was not able to provide sufficient documentation to evidence that certainpersonnel participated in the activities for R&D grants for which they were identified as key.Specifically, we noted certain key personnel who did not charge any time to projects for which theywere identified as key. We selected a sample of seven key personnel for testing and management wasnot able to provide sufficient documentation for six of them.Cause: Management did not have sufficient controls in place to ensure that key personnel wereworking on the applicable projects.Result: Without effective internal controls in place, there is an increased risk that materialnoncompliance may not be prevented or detected and corrected in a timely manner. In addition,management was not in compliance with the key personnel requirements.Questioned costs: None.Sampling approach: The sample was not intended to be, and was not, a statistically valid sample.Repeat finding: This finding is not a repeat of a finding in the immediately prior audit.Recommendation: We recommend that management develop and implement policies and proceduresto ensure personnel are actively participating in projects for which they are identified as key and thatthe participation of the key personnel is properly documented.Views of responsible officials: Management concurs with KPMG?s observations that sufficientdocumentation was not provided for FY22 to evidence that certain personnel participated in theactivities for R&D grants for which they were identified as key. As noted in the KPMG comments, insome instances, the project?s programmatic activity ended before the start of FY22; however, evidencewas provided upon request that time and effort were charged to the project in the prior year. In othercases, the key personnel reported in their annual programmatic report to the respective agency thatthey expended the expected effort on the project; however, the institution did not provide evidence thatthe effort was University supported.The University will work with the Ellucian Team to develop and implement the Banner Time and EffortReporting module. In addition, project key personnel, Research and Sponsored Programs (RSP), andGrants and Contracts Accounting (GCA) will hold mandatory quarterly meetings to review T&E reportsand ensure personnel is actively participating in projects for which they are identified as key and thatthe participation of the key personnel is appropriately documented.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 453885 2022-003
    Material Weakness
  • 453886 2022-002
    Significant Deficiency
  • 453887 2022-002
    Significant Deficiency
  • 453888 2022-003
    Material Weakness
  • 453889 2022-002
    Significant Deficiency
  • 453890 2022-003
    Material Weakness
  • 453891 2022-002
    Significant Deficiency
  • 453892 2022-003
    Material Weakness
  • 453893 2022-002
    Significant Deficiency
  • 453894 2022-003
    Material Weakness
  • 453895 2022-002
    Significant Deficiency
  • 453896 2022-003
    Material Weakness
  • 453897 2022-002
    Significant Deficiency
  • 453898 2022-003
    Material Weakness
  • 453899 2022-002
    Significant Deficiency
  • 453900 2022-003
    Material Weakness
  • 453901 2022-002
    Significant Deficiency
  • 453902 2022-003
    Material Weakness
  • 453903 2022-002
    Significant Deficiency
  • 453904 2022-003
    Material Weakness
  • 453905 2022-002
    Significant Deficiency
  • 453906 2022-003
    Material Weakness
  • 453907 2022-002
    Significant Deficiency
  • 453908 2022-003
    Material Weakness
  • 453909 2022-002
    Significant Deficiency
  • 453910 2022-003
    Material Weakness
  • 453911 2022-002
    Significant Deficiency
  • 453912 2022-003
    Material Weakness
  • 453913 2022-002
    Significant Deficiency
  • 453914 2022-003
    Material Weakness
  • 453915 2022-002
    Significant Deficiency
  • 453916 2022-003
    Material Weakness
  • 453917 2022-002
    Significant Deficiency
  • 453918 2022-003
    Material Weakness
  • 453919 2022-002
    Significant Deficiency
  • 453920 2022-003
    Material Weakness
  • 453921 2022-002
    Significant Deficiency
  • 453922 2022-003
    Material Weakness
  • 453923 2022-002
    Significant Deficiency
  • 453924 2022-003
    Material Weakness
  • 453925 2022-002
    Significant Deficiency
  • 453926 2022-003
    Material Weakness
  • 453927 2022-002
    Significant Deficiency
  • 453928 2022-003
    Material Weakness
  • 453929 2022-002
    Significant Deficiency
  • 453930 2022-003
    Material Weakness
  • 453931 2022-002
    Significant Deficiency
  • 453932 2022-003
    Material Weakness
  • 453933 2022-002
    Significant Deficiency
  • 453934 2022-003
    Material Weakness
  • 453935 2022-002
    Significant Deficiency
  • 453936 2022-003
    Material Weakness
  • 453937 2022-002
    Significant Deficiency
  • 453938 2022-003
    Material Weakness
  • 453939 2022-002
    Significant Deficiency
  • 453940 2022-003
    Material Weakness
  • 453941 2022-002
    Significant Deficiency
  • 453942 2022-003
    Material Weakness
  • 453943 2022-002
    Significant Deficiency
  • 453944 2022-003
    Material Weakness
  • 453945 2022-002
    Significant Deficiency
  • 453946 2022-003
    Material Weakness
  • 453947 2022-002
    Significant Deficiency
  • 453948 2022-003
    Material Weakness
  • 453949 2022-002
    Significant Deficiency
  • 453950 2022-003
    Material Weakness
  • 453951 2022-002
    Significant Deficiency
  • 453952 2022-003
    Material Weakness
  • 453953 2022-002
    Significant Deficiency
  • 453954 2022-003
    Material Weakness
  • 453955 2022-002
    Significant Deficiency
  • 453956 2022-003
    Material Weakness
  • 453957 2022-002
    Significant Deficiency
  • 453958 2022-003
    Material Weakness
  • 453959 2022-002
    Significant Deficiency
  • 453961 2022-002
    Significant Deficiency
  • 453962 2022-003
    Material Weakness
  • 453963 2022-002
    Significant Deficiency
  • 453964 2022-003
    Material Weakness
  • 453965 2022-002
    Significant Deficiency
  • 453966 2022-003
    Material Weakness
  • 453967 2022-002
    Significant Deficiency
  • 453968 2022-003
    Material Weakness
  • 453969 2022-002
    Significant Deficiency
  • 453970 2022-003
    Material Weakness
  • 453971 2022-002
    Significant Deficiency
  • 453972 2022-003
    Material Weakness
  • 453973 2022-002
    Significant Deficiency
  • 453974 2022-003
    Material Weakness
  • 453975 2022-002
    Significant Deficiency
  • 453976 2022-003
    Material Weakness
  • 453977 2022-004
    Significant Deficiency
  • 453978 2022-004
    Significant Deficiency
  • 453979 2022-004
    Significant Deficiency
  • 1030327 2022-003
    Material Weakness
  • 1030328 2022-002
    Significant Deficiency
  • 1030329 2022-002
    Significant Deficiency
  • 1030330 2022-003
    Material Weakness
  • 1030331 2022-002
    Significant Deficiency
  • 1030332 2022-003
    Material Weakness
  • 1030333 2022-002
    Significant Deficiency
  • 1030334 2022-003
    Material Weakness
  • 1030335 2022-002
    Significant Deficiency
  • 1030336 2022-003
    Material Weakness
  • 1030337 2022-002
    Significant Deficiency
  • 1030338 2022-003
    Material Weakness
  • 1030339 2022-002
    Significant Deficiency
  • 1030340 2022-003
    Material Weakness
  • 1030341 2022-002
    Significant Deficiency
  • 1030342 2022-003
    Material Weakness
  • 1030343 2022-002
    Significant Deficiency
  • 1030344 2022-003
    Material Weakness
  • 1030345 2022-002
    Significant Deficiency
  • 1030346 2022-003
    Material Weakness
  • 1030347 2022-002
    Significant Deficiency
  • 1030348 2022-003
    Material Weakness
  • 1030349 2022-002
    Significant Deficiency
  • 1030350 2022-003
    Material Weakness
  • 1030351 2022-002
    Significant Deficiency
  • 1030352 2022-003
    Material Weakness
  • 1030353 2022-002
    Significant Deficiency
  • 1030354 2022-003
    Material Weakness
  • 1030355 2022-002
    Significant Deficiency
  • 1030356 2022-003
    Material Weakness
  • 1030357 2022-002
    Significant Deficiency
  • 1030358 2022-003
    Material Weakness
  • 1030359 2022-002
    Significant Deficiency
  • 1030360 2022-003
    Material Weakness
  • 1030361 2022-002
    Significant Deficiency
  • 1030362 2022-003
    Material Weakness
  • 1030363 2022-002
    Significant Deficiency
  • 1030364 2022-003
    Material Weakness
  • 1030365 2022-002
    Significant Deficiency
  • 1030366 2022-003
    Material Weakness
  • 1030367 2022-002
    Significant Deficiency
  • 1030368 2022-003
    Material Weakness
  • 1030369 2022-002
    Significant Deficiency
  • 1030370 2022-003
    Material Weakness
  • 1030371 2022-002
    Significant Deficiency
  • 1030372 2022-003
    Material Weakness
  • 1030373 2022-002
    Significant Deficiency
  • 1030374 2022-003
    Material Weakness
  • 1030375 2022-002
    Significant Deficiency
  • 1030376 2022-003
    Material Weakness
  • 1030377 2022-002
    Significant Deficiency
  • 1030378 2022-003
    Material Weakness
  • 1030379 2022-002
    Significant Deficiency
  • 1030380 2022-003
    Material Weakness
  • 1030381 2022-002
    Significant Deficiency
  • 1030382 2022-003
    Material Weakness
  • 1030383 2022-002
    Significant Deficiency
  • 1030384 2022-003
    Material Weakness
  • 1030385 2022-002
    Significant Deficiency
  • 1030386 2022-003
    Material Weakness
  • 1030387 2022-002
    Significant Deficiency
  • 1030388 2022-003
    Material Weakness
  • 1030389 2022-002
    Significant Deficiency
  • 1030390 2022-003
    Material Weakness
  • 1030391 2022-002
    Significant Deficiency
  • 1030392 2022-003
    Material Weakness
  • 1030393 2022-002
    Significant Deficiency
  • 1030394 2022-003
    Material Weakness
  • 1030395 2022-002
    Significant Deficiency
  • 1030396 2022-003
    Material Weakness
  • 1030397 2022-002
    Significant Deficiency
  • 1030398 2022-003
    Material Weakness
  • 1030399 2022-002
    Significant Deficiency
  • 1030400 2022-003
    Material Weakness
  • 1030401 2022-002
    Significant Deficiency
  • 1030402 2022-003
    Material Weakness
  • 1030403 2022-002
    Significant Deficiency
  • 1030404 2022-003
    Material Weakness
  • 1030405 2022-002
    Significant Deficiency
  • 1030406 2022-003
    Material Weakness
  • 1030407 2022-002
    Significant Deficiency
  • 1030408 2022-003
    Material Weakness
  • 1030409 2022-002
    Significant Deficiency
  • 1030410 2022-003
    Material Weakness
  • 1030411 2022-002
    Significant Deficiency
  • 1030412 2022-003
    Material Weakness
  • 1030413 2022-002
    Significant Deficiency
  • 1030414 2022-003
    Material Weakness
  • 1030415 2022-002
    Significant Deficiency
  • 1030416 2022-003
    Material Weakness
  • 1030417 2022-002
    Significant Deficiency
  • 1030418 2022-003
    Material Weakness
  • 1030419 2022-004
    Significant Deficiency
  • 1030420 2022-004
    Significant Deficiency
  • 1030421 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $70.89M
84.425 Education Stabilization Fund $39.13M
84.063 Federal Pell Grant Program $12.18M
84.038 Federal Perkins Loan Program $4.13M
84.007 Federal Supplemental Educational Opportunity Grants $1.20M
84.047 Trio_upward Bound $552,034
12.630 Basic, Applied, and Advanced Research in Science and Engineering $500,000
84.031 Higher Education_institutional Aid $456,790
93.307 Minority Health and Health Disparities Research $451,042
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $332,254
93.732 Mental and Behavioral Health Education and Training Grants $275,009
84.033 Federal Work-Study Program $252,598
84.044 Trio_talent Search $252,070
47.070 Computer and Information Science and Engineering $167,741
47.074 Biological Sciences $137,947
93.866 Aging Research $105,102
93.395 Cancer Treatment Research $85,310
47.041 Engineering $80,956
19.009 Academic Exchange Programs - Undergraduate Programs $80,871
81.049 Office of Science Financial Assistance Program $71,135
12.431 Basic Scientific Research $59,789
12.300 Basic and Applied Scientific Research $48,848
45.309 Museum Grants for African American History and Culture $44,131
47.049 Mathematical and Physical Sciences $37,539
93.859 Biomedical Research and Research Training $35,683
47.050 Geosciences $31,070
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $20,746
10.652 Forestry Research $17,885
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $10,223
43.008 Education $10,000
12.420 Military Medical Research and Development $6,805
97.395 Targeting Chemo Rich Prostate $4,973
47.076 Education and Human Resources $4,576