Finding 584699 (2023-001)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-01-11
Audit: 10919
Organization: Ohio University (OH)
Auditor: Crowe LLP

AI Summary

  • Core Issue: The University failed to obtain necessary expenditure details from subrecipients before reimbursing them with federal funds.
  • Impacted Requirements: This non-compliance violates the monitoring requirements outlined in 2 CFR 200.332 for pass-through entities.
  • Recommended Follow-Up: Ensure all subrecipients submit required cost details with their reimbursement requests as per the agreements.

Finding Text

Federal Program Information: Block Grants for Prevent and Treatment of Substance Abuse, ALN #COVID-19 - 93.959 Criteria: Requirements for pass-through-entities of federal awards as it relates to monitoring the activities of its subrecipients as specified in 2 CFR 200.332. Condition: The University did not comply with the terms of its subrecipient contracts in which they are required to obtain underlying expenditure detail prior to reimbursing the subrecipients from federal funds. Context: The University reimbursed four subrecipients without obtaining the detail of expenses incurred by the subrecipient. Payments were based on a narrative on progress towards the objectives or a prorated amount of the total award was paid to the subrecipient for the month. Questioned Cost: $0 Effect: Subrecipients received federal funds via the University for expenditures that did not have supporting expenditure detail at the time of reimbursement. Cause: The University did not enforce the contracts that they have with subrecipients, which state that cost detail must be submitted with each invoice. Final reporting requires expenditure detail to be provided by the subrecipient upon the completion of the contract period, however these subcontractors had not yet reached that milestone. Repeat Finding: No Recommendation: Crowe recommends the University require all subrecipients to submit cost detail that supports their request for reimbursement, as stated in the subrecipient agreements

Categories

Subrecipient Monitoring Cash Management Reporting

Other Findings in this Audit

  • 8256 2023-001
    Significant Deficiency
  • 8257 2023-001
    Significant Deficiency
  • 8258 2023-001
    Significant Deficiency
  • 8259 2023-001
    Significant Deficiency
  • 8260 2023-001
    Significant Deficiency
  • 8261 2023-001
    Significant Deficiency
  • 584698 2023-001
    Significant Deficiency
  • 584700 2023-001
    Significant Deficiency
  • 584701 2023-001
    Significant Deficiency
  • 584702 2023-001
    Significant Deficiency
  • 584703 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $167.11M
84.063 Federal Pell Grant Program $24.43M
84.038 Federal Perkins Loans Outstanding $3.70M
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $2.83M
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $2.03M
20.U02 Federal Aviation Administration $1.73M
84.007 Federal Supplemental Educational Opportunity Grants $1.61M
93.778 Medical Assistance Program $1.14M
84.033 Federal Work-Study Program $942,328
84.324 Research in Special Education $816,279
81.086 Conservation Research and Development $552,443
93.307 Minority Health and Health Disparities Research $551,741
93.732 Mental and Behavioral Health Education and Training Grants $500,189
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $336,149
84.336 Teacher Quality Partnership Grants $325,961
12.910 Research and Technology Development $316,993
81.214 Environmental Monitoring/cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $269,822
84.425 Education Stabilization Fund $232,464
12.002 Procurement Technical Assistance for Business Firms $221,528
84.002 Adult Education - Basic Grants to States $217,856
47.041 Engineering $206,629
12.420 Military Medical Research and Development $191,781
81.112 Stewardship Science Grant Program $185,489
23.002 Appalachian Area Development $177,549
59.037 Small Business Development Centers $172,280
19.400 Academic Exchange Programs - Graduate Students $165,794
43.007 Space Operations $162,293
93.113 Environmental Health $156,205
93.495 Community Health Workers for Public Health Response and Resilient $153,502
20.108 Aviation Research Grants $152,380
93.575 Child Care and Development Block Grant $138,509
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $118,000
84.200 Graduate Assistance in Areas of National Need $117,965
93.958 Block Grants for Community Mental Health Services $109,950
93.279 Drug Abuse and Addiction Research Programs $106,682
66.460 Nonpoint Source Implementation Grants $102,733
93.859 Biomedical Research and Research Training $96,689
11.303 Economic Development_technical Assistance $90,638
93.136 Injury Prevention and Control Research and State and Community Based Programs $89,943
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $87,790
20.U01 Federal Aviation Administration $86,651
84.184 Safe and Drug-Free Schools and Communities_national Programs $85,098
10.351 Rural Business Development Grant $84,468
11.023 Science, Technology, Engineering, and Mathematics (stem) Talent Challenge Program $83,430
93.837 Cardiovascular Diseases Research $76,423
93.262 Occupational Safety and Health Program $72,043
59.075 Shuttered Venue Operators Grant Program $70,236
19.421 Academic Exchange Programs - English Language Programs $68,581
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $67,891
81.057 University Coal Research $67,237
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $66,696
66.808 Solid Waste Management Assistance Grants $62,332
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $59,531
20.106 Airport Improvement Program $58,468
11.620 Science, Technology, Business And/or Education Outreach $57,754
93.569 Community Services Block Grant $55,784
43.001 Science $52,437
93.172 Human Genome Research $46,874
81.049 Office of Science Financial Assistance Program $45,000
11.609 Measurement and Engineering Research and Standards $44,837
84.305 Education Research, Development and Dissemination $42,342
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $41,242
47.070 Computer and Information Science and Engineering $39,645
93.645 Stephanie Tubbs Jones Child Welfare Services Program $38,324
47.076 Education and Human Resources $37,590
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $36,032
84.287 Twenty-First Century Community Learning Centers $35,487
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $31,606
93.994 Maternal and Child Health Services Block Grant to the States $31,195
10.310 Agriculture and Food Research Initiative (afri) $30,287
93.866 Aging Research $27,743
16.812 Second Chance Act Reentry Initiative $27,641
47.049 Mathematical and Physical Sciences $23,415
11.431 Climate and Atmospheric Research $23,091
47.050 Geosciences $22,881
93.658 Foster Care_title IV-E $22,480
45.149 Promotion of the Humanities_division of Preservation and Access $22,364
10.326 Capacity Building for Non-Land Grant Colleges of Agriculture (nlgca) $21,756
93.103 Food and Drug Administration_research $21,645
93.865 Child Health and Human Development Extramural Research $20,308
66.485 Ohio Environmental Protection Agency $19,945
93.912 Block Grants for Community Mental Health Services $17,087
93.242 Mental Health Research Grants $16,040
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $16,018
45.024 Promotion of the Arts_grants to Organizations and Individuals $15,460
84.423 Supporting Effective Educator Development Program $15,384
15.252 Abandoned Mine Land Reclamation (amlr) Program $15,277
94.006 Americorps $15,074
10.001 Agricultural Research_basic and Applied Research $12,375
93.855 Allergy, Immunology and Transplantation Research $11,982
81.089 Fossil Energy Research and Development $11,721
93.788 Opioid Str $11,092
93.173 Research Related to Deafness and Communication Disorders $9,568
93.393 Cancer Cause and Prevention Research $9,166
47.074 Biological Sciences $8,861
20.205 Highway Planning and Construction $7,910
45.129 Promotion of the Humanities_federal/state Partnership $7,500
93.268 Immunization Cooperative Agreements $7,124
20.200 Highway Research and Development Program $5,461
23.011 Appalachian Research, Technical Assistance, and Demonstration Projects $5,000
45.310 Grants to States $4,999
93.273 Alcohol Research Programs $4,984
93.211 Telehealth Programs $4,731
84.411 Investing in Innovation (i3) Fund $4,199
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $3,521
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2,412
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $2,248
15.954 National Park Service Conservation, Protection, Outreach, and Education $2,179
93.667 Social Services Block Grant $1,896
47.078 Polar Programs $1,610
66.605 Performance Partnership Grants $1,452
11.307 Economic Adjustment Assistance $1,018
43.008 Education $1,000
19.040 Public Diplomacy Programs $189
47.075 Social, Behavioral, and Economic Sciences $139
93.184 Disabilities Prevention $-10,996