FAC Explorer

Finding 584475 (2022-008)

Significant Deficiency
Requirement
H
Questioned Costs
$1
Year
2022
Accepted
2024-01-09
Audit: 10523
Organization: Central State University (OH)
Auditor: Crowe LLP

AI Summary

  • Core Issue: Expenses claimed for Title III included costs from periods outside the current fiscal year.
  • Impacted Requirements: Title III costs must reflect activities occurring within the fiscal year.
  • Recommended Follow-Up: Review and adjust expenses upon invoice receipt to ensure proper period recording.

Finding Text

Federal Program Information: Title III, ALN #84.031B Criteria: Title III costs claimed as expenses need to have the underlying activity within the fiscal year. Condition: Expenses that were for a time period longer than the fiscal year were fully expensed and claimed in the current year. Context: 7 of 60 expenses tested were for a time period that was longer than the current fiscal year. The entire amount of the invoice, including the portion outside of the fiscal year was expensed and claimed in the current year. Questioned Cost: $42,375 Effect: Expenses for the current year were overstated. Cause: The University did not adjust grant expenses for an adjustment to prepaid amounts. Repeat Finding: No Recommendation: We recommend that expenses be reviewed for recording in the proper period when the invoice is received. Response: Views of responsible officials: Curtis Pettis Completion Date: Finding Challenged The University concurs with the finding. The University will put procedures in place within the Accounts Payable department to identify invoice payments which impact expenses beyond the current Fiscal Year. The University Controller will use this information to ensure the prepaid entries are completed as part of the monthly closing process. Responsible Person: Controller (Trasenna Gray) Completion Date: January 2024

Categories

Questioned Costs

Other Findings in this Audit

  • 8029 2022-009
    Material Weakness Repeat
  • 8030 2022-009
    Material Weakness Repeat
  • 8031 2022-009
    Material Weakness Repeat
  • 8032 2022-007
    Material Weakness Repeat
  • 8033 2022-008
    Significant Deficiency
  • 8034 2022-010
    Significant Deficiency Repeat
  • 584471 2022-009
    Material Weakness Repeat
  • 584472 2022-009
    Material Weakness Repeat
  • 584473 2022-009
    Material Weakness Repeat
  • 584474 2022-007
    Material Weakness Repeat
  • 584476 2022-010
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $11.68M
84.268 Federal Direct Student Loans $8.98M
10.512 Agriculture Extension at 1890 Land-Grant Institutions $3.37M
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $3.23M
84.031 Higher Education_institutional Aid $2.85M
84.007 Federal Supplemental Educational Opportunity Grants $1.18M
12.360 Research on Chemical and Biological Defense $579,962
10.524 Scholarships for Students at 1890 Institutions (b) $575,652
10.500 Cooperative Extension Service $541,354
84.042 Trio_student Support Services $399,675
84.120 Minority Science and Engineering Improvement $341,837
84.047 Trio_upward Bound $308,019
84.033 Federal Work-Study Program $294,645
20.U01 Smokable Hemp Flower and E-Cigarettes $261,329
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $92,460
84.425 Education Stabilization Fund $90,076
10.902 Soil and Water Conservation $87,930
12.800 Air Force Defense Research Sciences Program $83,459
10.202 Cooperative Forestry Research $82,434
10.514 Expanded Food and Nutrition Education Program $82,364
47.049 Mathematical and Physical Sciences $72,047
10.216 1890 Institution Capacity Building Grants $67,761
20.701 University Transportation Centers Program $39,639
10.001 Agricultural Research_basic and Applied Research $26,242
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $24,518
10.515 Renewable Resources Extension Act and National Focus Fund Projects $24,424
43.001 Science $23,545
47.076 Education and Human Resources $22,526
10.523 Centers of Excellence at 1890 Institutions (b) $21,492
84.027 Special Education_grants to States $21,232
12.560 Dod, Ndep, Dotc-Stem Education Outreach Implementation $18,868
15.954 National Park Service Conservation, Protection, Outreach, and Education $17,508
10.170 Specialty Crop Block Grant Program - Farm Bill $15,693
47.041 Engineering $6,675
21.019 Coronavirus Relief Fund $6,226
12.U01 Fungal Biodegradation Responses $5,438
10.311 Beginning Farmer and Rancher Development Program $5,342
10.215 Sustainable Agriculture Research and Education $4,832
10.912 Environmental Quality Incentives Program $4,556
10.310 Agriculture and Food Research Initiative (afri) $4,078
93.788 Opioid Str $4,049
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $3,772
10.229 Extension Collaborative on Immunization Teaching & Engagement $1,026