Finding Text
Connecting Minority Communities Pilot Program, ALN 11.028
U.S. Department of Commerce Program Year 2023 - 2024
Criteria or Specific Requirement - Reporting 2 CFR 200.329
Condition - The University was unable to substantiate amounts reported on semi-annual performance reports and an amount reported was for the incorrect reporting period.
Questioned costs - None
Context - Out of the population of two semi-annual performance reporting requirements for the fiscal a year, a sample of one report was selected for testing. Our sample was not, and was not intended to be statistically valid. For three agency specific key line items tested, the University was unable to provide documentation to substantiate the amounts reported. For one agency specific key line item tested, the amount reported was for the incorrect reporting period.
Effect - Certain agency specific key line items reported were not substantiated with appropriate documentation and one key line item was reported for the incorrect reporting period.
Cause - The University did not maintain supporting documentation for amounts reported in the semi-annual performance report and improper report parameters were used to generate amounts reported.
Identification as a repeat finding - N/A
Recommendation - The University should maintain adequate supporting documentation used in the preparation of performance reports and should review the supporting documentation used in preparation of the reports to ensure it is for the appropriate reporting period.