Finding 507906 (2024-001)

Finding 2024-001 – U.S. Department of Education, Title III, Higher Education, Strengthening Historically Black Colleges and University Programs: During our testing of time and effort reporting, we noted some time and effort reports were incomplete and attached human resource transaction forms did not identify budget/percent allocation for grant funding. The University did subsequently provide corrected time and effort reports after the error was identified during the audit. Auditor's Recommendation – The University should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action – We concur with the auditor’s finding regarding the completion of our time and effort forms. The time and effort forms were corrected in a timely manner. All time and effort forms are due to the principal investigator by the third day of the subsequent month. We have since developed time and effort instructions and have distributed the instructions to the managers/supervisors of grants funded faculty and staff. Additionally, time and effort instructions will be included in our Human Resource orientations and as well as be distributed during our Faculty and Staff Institute.