Finding Text
Federal Agency: Department of Commerce
Federal Program Name: Connecting Minority Communities Pilot Program
Assistance Listing Number: 11.028
Federal Award Identification Number and Year: 3409C13052 - 2024
Award Period: July 01, 2023 - June 30, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance, Other Matters
Criteria or specific requirement: In accordance with 47 CFR 302.9, each grant recipient shall submit semi-annual and annual performance reports to National Telecommunications and Information Administration (NTIA), following the procedures of 2 CFR 200.329.
Condition: During our review of the performance reports submitted for fiscal year 2024, we identified inaccuracies in the reported dollar amounts of expenditures for the period. The key line items affected were 3a, 5a, 5d, and 8a through 8k.
Questioned costs: None.
Context: During our testing of the 2 performance reports, it was noted that:
• 1 of the performance reports reflected budgeted amounts instead of actual expenditures for the period submitted for lines 3a, 5a, and 5d
• 1 of the performance reports reflected budgeted amounts instead of actual expenditures for the period submitted for lines 3a, 5a, and 5d and lines 8a through 8k reflected the incorrect period of the report
Cause: The University had not implemented formal, written policies and procedures to align with the Uniform Guidance requirements for procurement and suspension and debarment.
Effect: The University did not report accurate information on performance reports submitted during the year.
Repeat finding: No.
Recommendation: We recommend the University review its procedures around completing and reviewing performance reports.
Views of responsible officials: There is no disagreement with the audit finding.