Finding Text
Federal Program Information:
Connecting Minority Communities Pilot Program (11.028) and TRIO Cluster (84.042A)
Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation):
L. Reporting – Under the CMC grant program, grantees must submit semi-annual Federal Financial and performance reports for the periods ending March 31 and September 30 of each year. Reports are due within 30 days after the end of the reporting period. Certain key items contain critical information that should be included within the report and such information should be reconciled to the institution’s underlying records.
Grantees under the TRIO program must submit an annual performance report to Department of Education each year of the project period. Certain key items contain critical information that should be included within the report and such information should be reconciled to the institution’s underlying records.
Condition:
The University was unable to provide documentation supporting certain other key items containing critical information included within semi-annual CMC reports and annual TRIO reports.
Cause:
Insufficient administrative oversight and internal controls over CMC program and TRIO program reporting requirements.
Effect or Potential Effect:
The University was not in compliance with the respective CMC program and TRIO program reporting requirements.
Questioned Costs:
None.
Context:
We noted the following exceptions during our testing:
• For 2 of 2 reports selected for testing in the CMC program, the University was unable to provide documentation supporting certain key line items and certain other information included within the reports.
• For 1 of 1 reports selected for testing in the TRIO SSS program, the University was unable to provide documentation supporting certain key line items included within the report.
Identification as a Repeat Finding:
This is a repeat finding from prior year. This was reported as Finding 2023-008 in the prior year schedule of findings and questioned costs.
Recommendation:
We recommend the University enhance its internal controls and implement formal policies and procedures to ensure that required reports are prepared in accordance with federal regulations and that supporting documentation is appropriately retained as required.
Views of Responsible Officials:
The University experienced changes with the Student Support Services program personnel. This change led to a loss of institutional knowledge, interrupted policy and process enforcement. In many instances documentation and reporting methods weren’t available due to the transition of key program personnel. Information that appears to be inaccurate serves as a combination of the inability to make revisions for previously reported students and human error.
The CMC principal investigator for CMC was a first-time awardee, who was not fully acclimated to the grant reporting process prior to submitting the report.
The Student Support Services program is committed to implementing continuous monitoring of program records to ensure compliance with federal, institutional, and program requirements. The program will review the existing program operating procedures and processes to align with requirements. Program personnel will engage in professional development opportunities and training to improve grant management.
Currently, financial reporting is reviewed by individuals in both the Business Office and GSPAR. GSPAR will enhance its internal controls, policies, and procedures to ensure that all reporting is submitted with accurate information. GSPAR intends to create a centralized location to track and store all supporting documentation for easy access and review. GSPAR also intends to require that all financial information required by government agencies be reviewed by officials in both the Business and GSPAR Offices.
In addition, GSPAR will implement a process for continuous monitoring of program records to ensure compliance with federal, Institutional and program requirements. The program staff will also engage in professional development opportunities to improve grant management and regulatory compliance.