FAC Explorer

Finding 586740 (2023-002)

Significant Deficiency
Requirement
GL
Questioned Costs
-
Year
2023
Accepted
2024-01-26
Audit: 13962
Organization: University of South Carolina (SC)
Auditor: Clifton Larson Allen LLP

AI Summary

  • Core Issue: The University failed to allocate funds as required by the American Rescue Plan Act for monitoring coronavirus and outreach to financial aid applicants.
  • Impacted Requirements: Compliance with annual reporting requirements under Uniform Guidance was not met, risking potential fund returns.
  • Recommended Follow-Up: The University should enhance monitoring of grant reporting requirements to ensure ongoing compliance.

Finding Text

Federal Agency: Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Numbers: 84.425F – Higher Education Emergency Relief Fund (HEERF) Institutional Portion Federal Award Identification Number and Year: P425F201713, P425F201715, P425F201717, P425F201719, P425F201723, P425F201726, P425F201732, and P425F201737 Award Period: July 1, 2022, to June 30, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Controls over Compliance. Criteria or Specific Requirement: Under section 2003(5) of the American Rescue Plan Act of 2021 (ARP) (Pub. L. 117-2) (supplemental award or grant) by the U.S. Department of Education, Recipient must use a portion of their institutional funds received under this supplemental award to (a) to implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines; and (b) conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances, described in section 479A of the Higher Education Act of 1965, as amended (HEA) (20 USC § 1087tt). Condition: During our testing of annual reporting for the University, we noted that there was no amount allocated to the earmarking requirement noted above. Questioned Costs: Unknown. Context: During our testing, we noted that the University was not in compliance with the annual reporting requirements. Cause: The policies and procedures of the University did not ensure that annual reporting requirements were accurately met. Effect: Non-compliance with federal regulations could lead to funds being required to be returned or refunded in order to meet the reporting requirement. Repeat Finding: No. Recommendation: We recommend that the University monitor the reporting requirements of all grants, to ensure they stay in compliance. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.

Categories

Matching / Level of Effort / Earmarking Reporting Significant Deficiency

Other Findings in this Audit

  • 10295 2023-001
    Significant Deficiency
  • 10296 2023-001
    Significant Deficiency
  • 10297 2023-002
    Significant Deficiency
  • 10298 2023-002
    Significant Deficiency
  • 586737 2023-001
    Significant Deficiency
  • 586738 2023-001
    Significant Deficiency
  • 586739 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $284.69M
84.063 Federal Pell Grant Program $54.49M
21.019 Coronavirus Relief Fund $6.00M
84.038 Federal Perkins Loan Program $5.55M
93.917 Hiv Care Formula Grants $3.48M
84.007 Federal Supplemental Educational Opportunity Grants $3.11M
84.033 Federal Work-Study Program $2.48M
93.778 Medical Assistance Program $1.29M
84.310 Statewide Family Engagement Centers $940,349
84.336 Teacher Quality Partnership Grants $899,168
93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance $869,437
81.214 Environmental Monitoring/cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach, Technical Analysis $869,242
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $778,461
93.800 Organized Approaches to Increase Colorectal Cancer Screening $739,975
93.351 Research Infrastructure Programs $513,281
93.178 Nursing Workforce Diversity $484,411
84.044 Trio_talent Search $481,716
84.184 Safe and Drug-Free Schools and Communities_national Programs $470,943
12.617 Economic Adjustment Assistance for State Governments $431,403
19.345 International Programs to Support Democracy, Human Rights and Labor $430,189
84.181 Special Education-Grants for Infants and Families $429,563
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $401,577
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $401,423
11.420 Coastal Zone Management Estuarine Research Reserves $392,179
93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention Program $387,345
84.042 Trio_student Support Services $373,350
15.904 Historic Preservation Fund Grants-in-Aid $357,086
12.002 Procurement Technical Assistance for Business Firms $347,847
93.495 Community Health Workers for Public Health Response and Resilient $331,857
93.145 Aids Education and Training Centers $305,860
93.945 Assistance Programs for Chronic Disease Prevention and Control $296,921
81.104 Environmental Remediation and Waste Processing and Disposal $276,600
19.700 General Department of State Assistance $273,034
12.431 Basic Scientific Research $244,779
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $243,847
93.516 Affordable Care Act (aca) Public Health Training Centers Program $230,885
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $223,895
93.575 Child Care and Development Block Grant $214,661
11.024 Build to Scale $207,925
93.364 Nursing Student Loans $206,533
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $203,791
84.047 Trio_upward Bound $197,633
93.732 Mental and Behavioral Health Education and Training Grants $192,571
11.419 Coastal Zone Management Administration Awards $168,088
43.012 Space Technology $166,455
10.924 Conservation Stewardship Program $162,509
10.902 Soil and Water Conservation $159,380
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $159,031
84.165 Magnet Schools Assistance $156,509
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $155,473
10.310 Agriculture and Food Research Initiative (afri) $154,341
93.989 International Research and Research Training $151,028
93.173 Research Related to Deafness and Communication Disorders $150,651
93.387 National and State Tobacco Control Program (b) $149,155
93.155 Rural Health Research Centers $146,827
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $143,502
93.110 Maternal and Child Health Federal Consolidated Programs $141,912
81.087 Renewable Energy Research and Development $137,748
84.217 Trio_mcnair Post-Baccalaureate Achievement $128,070
93.399 Cancer Control $126,564
20.205 Highway Planning and Construction $126,076
84.235 Rehabilitation Services Demonstration and Training Programs $126,050
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $121,432
93.788 Opioid Str $121,269
59.077 Community Navigator Pilot Program $114,112
93.361 Nursing Research $113,038
20.701 University Transportation Centers Program $110,895
43.002 Aeronautics $104,116
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $100,425
11.468 Applied Meteorological Research $97,808
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $97,286
45.163 Promotion of the Humanities_professional Development $95,349
93.997 Assisted Outpatient Treatment $95,001
81.086 Conservation Research and Development $93,403
10.215 Sustainable Agriculture Research and Education $87,482
10.217 Higher Education - Institution Challenge Grants Program $83,396
59.058 Federal and State Technology Partnership Program $83,318
15.946 Cultural Resources Management $82,913
84.351 Arts in Education $81,133
11.022 Bipartisan Budget Act of 2018 $80,716
84.215 Fund for the Improvement of Education $79,860
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $76,601
89.003 National Historical Publications and Records Grants $75,617
47.083 Integrative Activities $74,626
93.322 Csels Partnership: Strengthening Public Health Laboratories $74,575
19.705 Trans-National Crime $73,352
19.703 Criminal Justice Systems $71,597
81.049 Office of Science Financial Assistance Program $68,506
93.866 Aging Research $68,162
12.902 Information Security Grants $66,931
11.011 Ocean Exploration $66,494
11.303 Economic Development_technical Assistance $63,910
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $62,226
93.067 Global Aids $61,423
84.220 Centers for International Business Education $59,462
11.433 Marine Fisheries Initiative $59,361
45.130 Promotion of the Humanities_challenge Grants $56,832
93.297 Teenage Pregnancy Prevention Program $55,635
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $55,190
93.279 Drug Abuse and Addiction Research Programs $54,397
20.313 Railroad Research and Development $52,538
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $52,255
93.253 Poison Center Support and Enhancement Grant $50,176
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $49,539
93.837 Cardiovascular Diseases Research $45,134
10.870 Rural Microentrepreneur Assistance Program $44,588
11.431 Climate and Atmospheric Research $44,483
19.009 Academic Exchange Programs - Undergraduate Programs $44,473
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $43,685
11.012 Integrated Ocean Observing System (ioos) $42,858
15.820 National Climate Change and Wildlife Science Center $42,190
11.454 Unallied Management Projects $41,923
11.441 Regional Fishery Management Councils $41,610
93.273 Alcohol Research Programs $39,765
93.172 Human Genome Research $39,574
81.121 Nuclear Energy Research, Development and Demonstration $39,413
11.478 Center for Sponsored Coastal Ocean Research_coastal Ocean Program $39,279
81.135 Advanced Research Projects Agency - Energy $39,202
45.313 Laura Bush 21st Century Librarian Program $38,664
12.905 Cybersecurity Core Curriculum $38,518
93.838 Lung Diseases Research $38,065
93.307 Minority Health and Health Disparities Research $37,679
93.394 Cancer Detection and Diagnosis Research $35,988
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $35,923
93.247 Advanced Nursing Education Grant Program $33,939
93.397 Cancer Centers Support Grants $32,721
47.041 Engineering $32,674
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $32,057
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $31,974
93.393 Cancer Cause and Prevention Research $31,841
10.912 Environmental Quality Incentives Program $30,966
96.007 Social Security_research and Demonstration $30,199
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $30,127
45.169 Promotion of the Humanities_office of Digital Humanities $28,103
17.259 Wia Youth Activities $27,900
11.008 Noaa Mission-Related Education Awards $27,205
93.879 Medical Library Assistance $26,491
10.766 Community Facilities Loans and Grants $26,014
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $25,751
16.756 Court Appointed Special Advocates $25,048
93.630 Developmental Disabilities Basic Support and Advocacy Grants $24,830
14.241 Housing Opportunities for Persons with Aids $23,954
93.839 Blood Diseases and Resources Research $23,406
66.312 State Environmental Justice Cooperative Agreement Program $22,920
45.161 Promotion of the Humanities_research $22,282
93.396 Cancer Biology Research $21,815
10.212 Small Business Innovation Research $20,216
14.231 Emergency Solutions Grant Program $20,115
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $18,966
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $18,731
47.084 Biofilm $18,594
93.865 Child Health and Human Development Extramural Research $18,556
93.226 Research on Healthcare Costs, Quality and Outcomes $16,777
42.010 Teaching with Primary Sources $16,560
12.630 Basic, Applied, and Advanced Research in Science and Engineering $16,247
47.074 Biological Sciences $16,199
59.037 Small Business Development Centers $15,958
15.808 U.s. Geological Survey_ Research and Data Collection $14,813
45.149 Promotion of the Humanities_division of Preservation and Access $14,775
20.820 Maritime Studies and Innovations $14,435
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $14,413
15.635 Neotropical Migratory Bird Conservation $14,143
45.312 National Leadership Grants $13,947
15.805 Assistance to State Water Resources Research Institutes $13,728
10.250 Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations $13,450
93.395 Cancer Treatment Research $13,416
93.959 Block Grants for Prevention and Treatment of Substance Abuse $13,189
84.408 Postsecondary Education Scholarships for Veteran's Dependents $13,004
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $12,809
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $12,362
84.335 Child Care Access Means Parents in School $12,008
47.070 Computer and Information Science and Engineering $11,942
93.242 Mental Health Research Grants $11,474
93.398 Cancer Research Manpower $11,360
93.124 Nurse Anesthetist Traineeships $11,354
42.011 Library of Congress Grants $10,071
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $9,926
93.233 National Center on Sleep Disorders Research $9,846
11.307 Economic Adjustment Assistance $8,589
84.423 Supporting Effective Educator Development Program $8,333
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $8,186
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $8,148
81.089 Fossil Energy Research and Development $8,106
93.350 National Center for Advancing Translational Sciences $7,251
45.129 Promotion of the Humanities_federal/state Partnership $6,881
93.926 Healthy Start Initiative $6,846
16.034 Coronavirus Emergency Supplemental Funding Program $6,125
43.008 Education $6,000
93.121 Oral Diseases and Disorders Research $5,635
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $5,358
47.049 Mathematical and Physical Sciences $4,999
47.076 Education and Human Resources $4,985
93.113 Environmental Health $4,436
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $4,408
93.310 Trans-Nih Research Support $4,163
93.855 Allergy, Immunology and Transplantation Research $4,138
84.324 Research in Special Education $4,085
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $4,071
84.021 Overseas Programs - Group Projects Abroad $4,003
11.417 Sea Grant Support $3,526
12.420 Military Medical Research and Development $3,458
12.300 Basic and Applied Scientific Research $3,272
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $3,000
16.827 Justice Reinvestment Initiative $2,754
12.800 Air Force Defense Research Sciences Program $2,217
84.116 Fund for the Improvement of Postsecondary Education $2,102
84.425 Education Stabilization Fund $2,000
93.359 Nurse Education, Practice Quality and Retention Grants $1,541
93.464 Acl Assistive Technology $1,304
45.301 Museums for America $1,217
15.663 Nfwf-Usfws Conservation Partnership $808
47.050 Geosciences $192
93.213 Research and Training in Complementary and Integrative Health $170
47.075 Social, Behavioral, and Economic Sciences $97
10.855 Distance Learning and Telemedicine Loans and Grants $1
93.264 Nurse Faculty Loan Program (nflp) $-81
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $-216
43.001 Science $-935
93.643 Children's Justice Grants to States $-1,062
84.027 Special Education_grants to States $-12,644
93.859 Biomedical Research and Research Training $-17,741