FAC Explorer

Finding 539007 (2024-002)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2024
Accepted
2025-03-28
Audit: 349740
Organization: Marshall University Research Corporation (WV)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: A significant deficiency was found in internal controls, specifically regarding costs charged after the award's end date.
  • Impacted Requirements: Costs must only be incurred during the approved budget period as per federal regulations (2 CFR sections 200.308, 200.309, and 200.403(h)).
  • Recommended Follow-Up: Review and improve policies and procedures to ensure proper monitoring of grant end dates and compliance with performance periods.

Finding Text

Federal Agency: U. S. Department of Health and Human Services Federal Program Name: Substance Abuse and Mental Health Services Projects Assistance Listing Number: 93.243 Federal Award Identification Number and Year: H79TI080332 (23/24) Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023, to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). A period of performance may contain one or more budget periods. Condition: In a sample of transactions that were in the expense detail supporting the total federal expenditures on the Schedule of Expenditures of Federal Awards (SEFA), transactions were identified as being incurred after the end date of the period of availability. Questioned costs: N/A Context: In a sample size of fourteen expenditure transactions, one was incurred after the end date of the period of availability. • • Cause: Transaction was related to a payroll period that began prior to the end date of the period of performance and ended after said date. Effect: Amounts are included on the SEFA for the fiscal period ended June 30, 2024, that were incurred after the end date of the period of performance. Repeat finding: No. Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Substance Abuse and Mental Health Services Projects - Assistance Listing No. 93.243 Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MURC will perform a review of policies and procedures to ensure recorded transactions are within the proper period of performance related to grant end dates. Name(s) of the contact person(s) responsible for corrective action: Jennifer Wood Planned completion date for corrective action plan: June 30, 2025

Categories

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 539002 2024-001
    Significant Deficiency
  • 539003 2024-001
    Significant Deficiency
  • 539004 2024-001
    Significant Deficiency
  • 539005 2024-001
    Significant Deficiency
  • 539006 2024-001
    Significant Deficiency
  • 539008 2024-002
    Significant Deficiency
  • 539009 2024-002
    Significant Deficiency
  • 539010 2024-002
    Significant Deficiency
  • 539011 2024-002
    Significant Deficiency
  • 539012 2024-003
    Significant Deficiency
  • 539013 2024-003
    Significant Deficiency
  • 539014 2024-003
    Significant Deficiency
  • 539015 2024-003
    Significant Deficiency
  • 539016 2024-003
    Significant Deficiency
  • 539017 2024-001
    Significant Deficiency
  • 1115444 2024-001
    Significant Deficiency
  • 1115445 2024-001
    Significant Deficiency
  • 1115446 2024-001
    Significant Deficiency
  • 1115447 2024-001
    Significant Deficiency
  • 1115448 2024-001
    Significant Deficiency
  • 1115449 2024-002
    Significant Deficiency
  • 1115450 2024-002
    Significant Deficiency
  • 1115451 2024-002
    Significant Deficiency
  • 1115452 2024-002
    Significant Deficiency
  • 1115453 2024-002
    Significant Deficiency
  • 1115454 2024-003
    Significant Deficiency
  • 1115455 2024-003
    Significant Deficiency
  • 1115456 2024-003
    Significant Deficiency
  • 1115457 2024-003
    Significant Deficiency
  • 1115458 2024-003
    Significant Deficiency
  • 1115459 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.788 Opioid Str $3.50M
93.493 Congressional Directives $3.20M
47.083 Integrative Activities $1.45M
12.431 Basic Scientific Research $1.39M
59.059 Congressional Grants $1.27M
93.556 Social Services Research and Demonstration $1.17M
84.184 School Safely National Activities $1.16M
93.958 Block Grants for Community Mental Health Services $1.15M
12.630 Basic, Applied, and Advanced Research in Science and Engineering $1.05M
84.027 Special Education Grants to States $928,886
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $853,840
84.116 Fund for the Improvement of Postsecondary Education $797,709
16.753 Congressionally Recommended Awards $731,753
84.044 Trio Talent Search $663,290
17.280 Wioa Dislocated Worker National Reserve Demonstration Grants $513,967
84.047 Trio Upward Bound $444,304
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $436,693
93.191 Graduate Psychology Education $426,903
93.959 Block Grants for Prevention and Treatment of Substance Abuse $420,458
93.647 Social Services Research and Demonstration $415,851
84.042 Trio Student Support Services $362,222
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $361,074
93.839 Blood Diseases and Resources Research $346,378
93.155 Rural Health Research Centers $341,487
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $325,484
23.011 Appalachian Research, Technical Assistance, and Demonstration Projects $323,159
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $300,000
10.351 Rural Business Development Grant $292,737
84.173 Special Education Preschool Grants $285,775
93.247 Advanced Nursing Education Workforce Grant Program $265,208
93.136 Injury Prevention and Control Research and State and Community Based Programs $265,061
93.884 Primary Care Training and Enhancement $262,793
11.307 Economic Adjustment Assistance $239,488
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $238,067
84.066 Trio Educational Opportunity Centers $225,857
93.273 Alcohol Research Programs $222,290
84.425 Education Stabilization Fund $221,414
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $212,752
23.002 Appalachian Area Development $200,466
93.393 Cancer Cause and Prevention Research $178,960
16.842 Opioid Affected Youth Initiative $169,925
43.008 Office of Stem Engagement (ostem) $149,640
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $147,634
11.303 Economic Development Technical Assistance $134,629
93.242 Mental Health Research Grants $130,714
93.855 Allergy and Infectious Diseases Research $120,605
93.658 Foster Care Title IV-E $117,971
93.270 Viral Hepatitis Prevention and Control $109,653
20.237 Motor Carrier Safety Assistance High Priority Activities Grants and Cooperative Agreements $106,072
47.074 Biological Sciences $97,237
47.041 Engineering $96,741
93.088 Advancing System Improvements for Key Issues in Women's Health $92,717
47.049 Mathematical and Physical Sciences $87,211
16.839 Stop School Violence $82,620
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $80,239
93.268 Immunization Cooperative Agreements $79,510
93.994 Maternal and Child Health Services Block Grant to the States $78,178
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $76,338
16.827 Justice Reinvestment Initiative $75,692
20.933 National Infrastructure Investments $54,483
93.276 Drug-Free Communities Support Program Grants $53,069
12.903 Gencyber Grants Program $50,008
93.121 Oral Diseases and Disorders Research $46,208
84.365 English Language Acquisition State Grants $45,558
81.255 Clean Energy Demonstrations $45,071
47.079 Office of International Science and Engineering $39,966
10.001 Agricultural Research Basic and Applied Research $39,430
47.076 Stem Education (formerly Education and Human Resources) $36,930
16.812 Second Chance Act Reentry Initiative $36,745
93.087 Enhance Safety of Children Affected by Substance Abuse $33,045
12.910 Research and Technology Development $29,834
12.600 Community Investment $26,723
17.502 Occupational Safety and Health Susan Harwood Training Grants $23,211
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $23,105
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $22,788
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $22,763
93.991 Preventive Health and Health Services Block Grant $22,403
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $21,424
47.070 Computer and Information Science and Engineering $21,034
17.604 Safety and Health Grants $20,700
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $20,018
84.344 Deleted $19,662
16.540 Juvenile Justice and Delinquency Prevention $19,450
45.129 Promotion of the Humanities Federal/state Partnership $18,969
93.659 Adoption Assistance $18,523
93.527 Grants for New and Expanded Services Under the Health Center Program $16,172
93.837 Cardiovascular Diseases Research $15,087
15.808 U.s. Geological Survey Research and Data Collection $15,042
66.814 Brownfields Training, Research, and Technical Assistance Grants and Cooperative Agreements $14,550
93.399 Cancer Control $13,320
81.041 State Energy Program $13,289
17.603 Brookwood-Sago Grant $10,008
20.218 Motor Carrier Safety Assistance $9,286
11.039 Regional Technology and Innovation Hubs $8,845
15.904 Historic Preservation Fund Grants-in-Aid $6,799
93.251 Early Hearing Detection and Intervention $6,448
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $6,353
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $6,262
64.054 Research and Development $5,775
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $4,029
93.233 National Center on Sleep Disorders Research $2,984
81.086 Conservation Research and Development $1,485
10.170 Specialty Crop Block Grant Program - Farm Bill $1,294
93.103 Food and Drug Administration Research $1,251
84.072 Indian Education_grants to Indian-Controlled Schools $682
17.289 Community Project Funding/congressionally Directed Spending $662
93.279 Drug Use and Addiction Research Programs $302
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $68
81.049 Office of Science Financial Assistance Program $-517
93.859 Biomedical Research and Research Training $-723
93.426 The National Cardiovascular Health Program $-3,933