FAC Explorer

Finding 597668 (2022-004)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-03-28
Audit: 18358
Organization: Purdue University (IN)
Auditor: Plante & Moran PLLC

AI Summary

  • Core Issue: Purdue University lacked adequate controls to ensure proper Assistance Listing Numbers (ALNs) were assigned to federal programs, leading to misclassification in the Schedule of Expenditures of Federal Awards (SEFA).
  • Impacted Requirements: The failure to comply with Uniform Guidance (2 CFR 200.510(b)) resulted in the TRIO cluster exceeding the Type A threshold, necessitating major program testing.
  • Recommended Follow-Up: Improve internal controls to ensure correct ALN assignment and conduct monthly and annual reviews of grants to prevent future misclassifications.

Finding Text

Finding 2022-004 Assistance Listing Number, Federal Agency, and Program Name Federal Agency: Department of Education Federal Programs: TRIO Student Support Services, TRIO Talent Search, TRIO Upward Bound, and TRIO McNair Post-Baccalaureate Achievement Assistance Listing Numbers: 84.042, 84.044, 84.047, and 84.217 Finding Type: Significant Deficiency Repeat Finding: No Criteria Uniform Guidance (2 CFR 200.510(b)) requires a schedule of expenditures of Federal awards that must provide total Federal awards expended for each individual Federal program and the Assistance Listings Number (ALN) or other identifying number when the Assistance Listings information is not available. For a cluster of programs, schedule of expenditures of Federal awards must also provide the total for the cluster. Condition Purdue did not have adequate controls in place to ensure the SEFA was prepared to include appropriate ALN's for each federal program and federal programs were included in the appropriate cluster. Questioned Costs There were no questioned costs identified. Context During our review of the University's SEFA, we noted 1 TRIO grant with expenditures of $275,851 that was improperly included within the Research and Development Cluster, rather than the TRIO cluster. The University completed an additional review of the SEFA identifying an additional TRIO grant with expenditures of $352,099 that was being presented under a placeholder Department of Education ALN and not properly adjusted to the proper ALN. As a result, the TRIO cluster on the SEFA was updated to reflect total expenditures of $3,608,222, which surpassed the Type A threshold and was required to be tested as a major program. The University conducted a full review of ALNs and as a result, 51 ALNs were adjusted. No additional cluster changes were identified. Cause and Effect Purdue University did not have adequate processes and internal control structure in place to ensure appropriate ALNs were ultimately assigned to all grants and that all grants were included in the appropriate cluster. As a result, the TRIO cluster on the SEFA was updated to reflect total expenditures of $3,608,222, which surpassed the Type A threshold and was required to be tested as a major program. Recommendation We recommend that the Univerisy refine their processes and modify their existing internal control structure in place to ensure appropriate ALNs are assigned to all grants and that all grants are included in the appropriate cluster. Views of Responsible Officials and Corrective Action Plan ? A report has been created to identify all grants assigned a placeholder ALN. ? This ALN report will be reviewed monthly by the Senior Manager of the Award Set-Up Team in Post Award to ensure all placeholder ALNs are appropriately and timely corrected once the proper ALN is known. ? Annually, as the SEFA is prepared, a full review of all grants assigned a placeholder ALN will be conducted by the Assistant Director of Post Award and the Assistant Director of Research Quality Assurance and any mis-assigned ALNs will be appropriately corrected before the SEFA is created.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 21223 2022-004
    Significant Deficiency
  • 21224 2022-004
    Significant Deficiency
  • 21225 2022-004
    Significant Deficiency
  • 21226 2022-004
    Significant Deficiency
  • 21227 2022-001
    Significant Deficiency Repeat
  • 21228 2022-001
    Significant Deficiency Repeat
  • 21229 2022-001
    Significant Deficiency Repeat
  • 21230 2022-002
    Significant Deficiency
  • 21231 2022-003
    Material Weakness Repeat
  • 597665 2022-004
    Significant Deficiency
  • 597666 2022-004
    Significant Deficiency
  • 597667 2022-004
    Significant Deficiency
  • 597669 2022-001
    Significant Deficiency Repeat
  • 597670 2022-001
    Significant Deficiency Repeat
  • 597671 2022-001
    Significant Deficiency Repeat
  • 597672 2022-002
    Significant Deficiency
  • 597673 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Loan/loan Guarantee - Federal Direct Student Loans $165.89M
84.063 Federal Pell Grant Program $47.04M
10.511 Smith-Lever Funding (various Programs) $8.98M
84.038 Loan/loan Guarantee - Federal Perkins Loan Program_federal Capital Contributions $8.82M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $7.00M
93.342 Loan/loan Guarantee - Health Professions Student Loans, Including Primary Care Loan $3.45M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, H $3.19M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $2.99M
11.417 Sea Grant Support $2.87M
93.396 Cancer Biology Research $2.63M
84.007 Federal Supplemental Educational Opportunity Grants $2.59M
12.905 Cybersecurity Core Curriculum $2.08M
93.397 Cancer Centers Support Grants $1.75M
84.047 Trio_upward Bound $1.40M
17.268 H-1b Job Training Grants $1.38M
10.514 Expanded Food and Nutrition Education Program $1.24M
16.560 National Institute of Justice Research, Evaluation, and Development Project Gran $1.05M
20.701 University Transportation Centers Program $991,573
93.398 Cancer Research Manpower $988,869
20.109 Air Transportation Centers of Excellence $988,497
84.044 Trio_talent Search $935,669
84.042 Trio_student Support Services $918,932
84.425 Covid-19 Higher Education Emergency Relief Fund $839,151
84.033 Federal Work-Study Program $835,189
84.425 Covid-19 Governors Emergency Education Relief Fund $809,446
66.700 Consolidated Pesticide Enforcement Cooperative Agreements $757,811
93.822 Health Careers Opportunity Program $723,616
84.365 English Language Acquisition State Grants $711,831
20.106 Airport Improvement Program $706,580
93.247 Advanced Education Nursing Grant Program $698,977
59.075 Small Business Administration $625,637
12.U00 U.s. Department of Defense $624,713
93.778 Medical Assistance Program $566,502
81.122 Electricity Delivery and Energy Reliability, Research, Development and Analysis $558,923
47.049 Mathematical and Physical Sciences $558,771
43.008 Education $531,810
43.012 Space Technology $517,403
97.005 State and Local Homeland Security Training Program $511,063
84.336 Teacher Quality Enhancement Grants $506,866
10.303 Integrated Programs $499,769
93.788 Opioid Str $492,671
97.077 Homeland Security Testing, Evaluation, and Demonstration of Technologies $481,573
11.U00 U.s. Department of Commerce $470,767
84.206 Javits Gifted and Talented Students Education Grant Program $451,543
93.001 Civil Rights and Privacy Rule Compliance Activities $380,650
43.U06 National Aeronautics & Space Administration $357,937
84.217 Trio_mcnair Post-Baccalaureate Achievement $352,099
84.325 Special Education - Personnel Development to Improve Services and Results for Ch $350,182
93.855 Allergy, Immunology and Transplantation Research $332,535
10.307 Organic Agriculture Research and Extension Initiative $331,526
81.089 Fossil Energy Research and Development $321,463
77.008 Nuclear Regulatory Commission Scholarship & Fellowship Program $306,249
93.226 Research on Healthcare Costs, Quality and Outcomes $303,009
15.805 Assistance to State Water Resources Research Institutes $292,901
81.124 Predictive Science Academic Alliance Program $256,682
12.006 National Defense Education Program $242,092
43.007 Space Operations $240,333
43.U07 National Aeronautics & Space Administration $239,273
47.078 Polar Programs $207,857
20.RD U.s. Department of Transportation $202,526
11.307 Economic Adjustment Assistance $199,130
10.329 Crop Protection and Pest Management Competitive Grants Program $192,362
43.001 Science $186,621
15.634 State Wildlife Grants $185,157
11.303 Economic Development_technical Assistance $182,854
93.839 Blood Diseases and Resources Research $179,345
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $173,726
16.839 Stop School Violence $166,428
81.087 Renewable Energy Research and Development $161,343
20.200 Highway Research & Development Program $159,915
81.135 Advanced Research and Projects Agency Energy Financial Assistance Program $159,444
10.960 Technical Agricultural Assistance $159,401
12.431 Basic Scientific Research $157,948
19.415 Professional Exchanges_annual Open Grant $156,226
93.213 Research and Training in Complementary and Alternative Medicine $155,530
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $155,465
93.262 Occupational Safety and Health Program $152,942
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $147,863
93.361 Nursing Research $143,785
98.001 Usaid Foreign Assistance for Programs Overseas $142,364
10.210 Food and Agricultural Sciences National Needs Graduate Fellowship Grants $133,566
10.217 Higher Education Challenge Grants $129,983
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $129,952
84.324 Research in Special Education $118,994
43.002 Aeronautics $118,147
98.U01 Agency for International Development $116,878
16.543 Missing Children's Assistance $116,475
93.351 Research Infrastructure Programs $115,913
20.600 State and Community Highway Safety $112,847
45.313 Laura Bush 21st Century Librarian Program $111,493
93.113 Biological Response to Environmental Health Hazards $110,130
45.161 Promotion of the Humanities_research $107,907
93.233 National Center on Sleep Disorders Research $105,993
98.012 Usaid Development Partnerships for University Cooperation and Development $104,998
10.606 Food for Progress $102,853
66.511 Office of Research and Development Consolidated Research/training $102,717
15.506 Water Desalination Research and Development Program $100,307
93.867 Vision Research $99,194
19.021 Investing in People in the Middle East and North Africa $96,952
15.808 U.s. Geological Survey_ Research and Data Collection $96,197
10.699 Partnership Agreement Program $95,950
43.U02 National Aeronautics & Space Administration $95,633
15.246 Blm Ca Threatened and Endangered Species $93,168
81.049 Office of Science Financial Assistance Program $92,981
66.469 Great Lakes Program $92,048
10.156 Federal-State Marketing Improvement Program $90,466
81.121 Nuclear Energy Research, Development and Demonstration $87,858
93.310 Trans-Nih Research Support $86,810
93.747 Elder Abuse Prevention Interventions Program $86,052
10.500 Cooperative Extension Service $84,618
93.350 National Center for Advancing Translational Sciences $83,878
12.750 Uniformed Services University Medical Research Projects $82,423
93.241 State Rural Hospital Flexibility Program $81,472
66.509 Science to Achieve Results (star) Research Program $80,398
93.143 Niehs Superfund Hazardous Substances_basic Research and Education $80,323
93.107 Model State-Supported Area Health Education Centers $79,651
98.U02 Agency for International Development $79,405
93.859 Biomedical Research and Research Training $79,321
64.U00 Department of Veteran's Affairs $79,288
12.910 Research and Technology Development $78,772
43.U03 National Aeronautics & Space Administration $77,530
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes $75,542
20.616 National Priority Safety Program $75,282
93.670 Child Abuse and Neglect Discretionary Activities $74,350
97.061 Centers for Homeland Security $73,848
12.903 Gencyber Grants Program $73,779
93.U02 U.s. Department of Health & Human Services $73,623
11.609 Measurement and Engineering Research and Standards $70,176
10.250 Agricultural and Rural Economic Research $70,040
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $69,523
84.425 Covid-19 Elementary and Secondary School Emergency Relief Fund $68,525
10.001 Agricultural Research_basic and Applied Research $67,236
93.307 Minority Health and Health Disparities Research $65,952
93.242 Mental Health Research Grants $65,751
10.678 Forest Stewardship Program $61,971
10.311 Beginning Farmer and Rancher Development Program $60,000
12.630 Basic, Applied, and Advanced Research in Science and Engineering $59,864
10.913 Farm and Ranch Lands Protection Program $59,623
20.205 Highway Planning and Construction $57,958
93.178 Nursing Workforce Diversity $57,940
19.009 Academic Exchange Programs - Undergraduate Programs $57,390
10.310 Agriculture and Food Research Initiative $56,960
11.020 Cluster Grants $56,664
93.395 Cancer Treatment Research $56,097
12.U03 U.s. Department of Defense $55,270
10.172 Local Food Promotion Program $54,233
89.003 National Historical Publications and Records Grants $53,720
93.U11 U.s. Department of Health & Human Services $52,938
47.070 Computer and Information Science and Engineering $51,492
10.290 Agricultural Market and Economic Research $51,286
12.300 Basic and Applied Scientific Research $51,087
43.U12 National Aeronautics & Space Administration $51,087
11.023 Science, Technology, Engineering, and Mathematics (stem) Talent Challenge Progra $50,000
12.U02 U.s. Department of Defense $49,906
93.391 Activities to Support (stlt) Health Department Response to Public Health $49,879
93.083 Prevention of Disease, Disability, and Death Through Immunization and Control of $48,237
11.RD U.s. Department of Commerce $45,951
10.351 Rural Business Development Grant $45,835
10.515 Renewable Resources Extension Act and National Focus Fund Projects $45,475
10.174 Acer Access & Development Program $43,810
10.890 Rural Development Cooperative Agreement Program $43,720
64.009 Veterans Medical Care Benefits $42,444
16.752 Economic, High-Tech, and Cyber Crime Prevention $42,341
93.879 Medical Library Assistance $41,587
43.U11 National Aeronautics & Space Administration $39,827
93.U09 U.s. Department of Health & Human Services $39,300
43.U08 National Aeronautics & Space Administration $39,255
43.U04 National Aeronautics & Space Administration $39,232
19.900 Aeeca/esf Pd Programs $38,784
66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooper $38,557
43.U13 National Aeronautics & Space Administration $38,013
10.443 Outreach and Assistance for Socially Disadvantaged Farmers and Ranchers $37,998
15.815 National Land Remote Sensing_education Outreach and Research $37,688
99.RD Central Intelligence Agency $36,490
10.328 Natnl Food Safety Training, Educ, Extn, Outreach & Tech Asst Compet.grant Prog $36,160
10.903 Soil Survey $34,707
12.431 U.s. Department of Defense $34,544
43.U10 National Aeronautics & Space Administration $33,481
10.163 Market Protection and Promotion $33,475
12.800 Air Force Defense Research Sciences Program $33,434
93.U05 U.s. Department of Health & Human Services $33,333
59.037 Small Business Development Center $33,265
84.367 Improving Teacher Quality State Grants $33,180
93.U12 U.s. Department of Health & Human Services $33,043
12.U06 U.s. Department of Defense $31,783
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Sig $31,627
93.394 Cancer Detection and Diagnosis Research $31,372
43.003 Exploration $30,948
93.837 Heart and Vascular Diseases Research $30,823
12.005 Conservation and Rehabilitation of Natural Resources on Military Installations $30,310
10.334 Enhancing Agricultural Opportunities for Military Veterans Competitive Grants $30,090
93.273 Alcohol Research Programs $29,672
15.605 Sport Fish Restoration $29,149
98.U03 Agency for International Development $28,995
93.136 Injury Prevention and Control Research and State and Community Based Programs $28,244
93.865 Child Health and Human Development Extramural Research $27,740
10.202 Cooperative Forestry Research $26,586
47.RD National Science Foundation $26,577
93.137 Community Programs to Improve Minority Health Grant Program $26,470
10.674 Forest Products Lab: Technology Marketing Unit (tmu) $26,124
20.U00 U.s. Department of Transportation $26,070
43.U05 National Aeronautics & Space Administration $25,004
12.U04 U.s. Department of Defense $25,000
19.RD U.s. Department of State $24,785
17.502 Occupational Safety and Health_susan Harwood Training Grants $24,654
10.516 Rural Health and Safety Education (rhse) $24,353
11.431 Climate and Atmospheric Research $24,297
10.207 Animal Health and Disease Research $23,948
93.U08 U.s. Department of Health & Human Services $23,891
84.305 Education Research, Development and Dissemination $23,800
15.945 Cooperative Research and Training Programs Resources of the National Park Syst $23,498
14.272 National Disaster Resilience Competition $23,009
93.155 Rural Health Research Centers $21,889
77.006 U. S. Nuclear Regulatory Commission Nuclear Education Grant Program $21,832
10.320 Sun Grant Program $21,512
10.253 Consumer Data and Nutrition Research $21,330
15.678 Cooperative Ecosystem Studies Units $21,121
10.RD U.s. Department of Agriculture $21,017
84.379 Teacher Education Asst for College & Higher Education Grants (teach Grants) $20,690
11.432 Office of Oceanic and Atmospheric Research (oar) Joint and Cooperative Institute $20,366
10.961 Scientific Cooperation and Research $20,020
81.RD U.s. Department of Energy $20,000
47.074 Biological Sciences $19,864
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $19,519
93.U07 U.s. Department of Health & Human Services $19,461
10.216 1890 Institution Capacity Building Grants $18,786
10.028 Wildlife Services $18,165
66.475 Gulf of Mexico Program $18,149
84.RD U.s. Department of Education $17,895
10.912 Environmental Quality Incentives Program $17,597
10.229 Extension Collaborative on Immunization Teaching & Engagement $17,557
47.084 Nsf Technology, Innovation and Partnerships $16,985
93.RD U.s. Department of Health & Human Services $16,899
10.707 Research Joint Ventures and Cost Reimbursable Agreements $16,885
47.079 International Science and Engineering (oise) $16,758
93.U03 U.s. Department of Health & Human Services $16,393
93.173 Research Related to Deafness and Communication Disorders $16,052
93.774 Medicare_supplementary Medical Insurance $15,756
93.991 Preventive Health and Health Services Block Grant $15,610
45.149 Promotion of the Humanities_division of Preservation and Access $15,523
10.309 Specialty Crop Research Initiative $15,425
93.600 Head Start $14,772
10.675 Urban and Community Forestry Program $14,770
93.U01 U.s. Department of Health & Human Services $13,583
93.U06 U.s. Department of Health & Human Services $12,751
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Devel $12,330
10.902 Soil and Water Conservation $12,083
10.332 Agricultural Genome to Phenome Initiative $11,990
15.611 Wildlife Restoration $11,775
11.459 Weather and Air Quality Research $11,511
93.969 Geriatric Education Centers $10,625
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $10,336
43.U14 National Aeronautics & Space Administration $10,203
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, $9,919
47.050 Geosciences $9,788
10.475 Cooperative Agreements with States for Intrastate Meat and Poultry Inspection $9,672
47.083 Office of Integrative Activities $9,592
93.279 Drug Abuse and Addiction Research Programs $9,539
10.565 Commodity Supplemental Food Program $9,487
93.912 Rural Health Care Services Outreach and Rural Health Network Development Program $9,333
12.RD U.s. Department of Defense $9,227
43.U09 National Aeronautics & Space Administration $9,000
81.U01 U.s. Department of Energy $8,859
12.U07 U.s. Department of Defense $8,191
12.U05 U.s. Department of Defense $7,882
20.215 Highway Training and Education $6,537
10.777 Norman E. Borlaug International Agricultural Science and Technology Fellowship $6,488
93.393 Cancer Cause and Prevention Research $6,250
10.U00 U.s. Department of Agriculture $6,059
10.170 Specialty Crop Block Grant Program - Farm Bill $5,469
47.075 Social, Behavioral, and Economic Sciences $4,891
11.619 Arrangements for Interdisciplinary Research Infrastructure $4,788
11.001 Census Bureau Data Products $4,583
10.U01 U.s. Department of Agriculture $4,508
93.103 Food and Drug Administration_research $4,432
81.U00 U.s. Department of Energy $4,373
81.086 Conservation Research and Development $4,236
93.297 Teenage Pregnancy Prevention Program $4,201
64.RD Department of Veteran's Affairs $3,719
66.708 Pollution Prevention Grants Program $3,655
93.U10 U.s. Department of Health & Human Services $3,625
11.611 Manufacturing Extension Partnership $3,525
19.878 Eur-Other $3,258
15.629 Great Apes Conservation Fund $3,181
10.561 State Admin Matching Grants for the Supplemental Nutrition Assistance Program $3,176
10.215 Sustainable Agriculture Research and Education $3,065
45.129 Promotion of the Humanities_federal/state Partnership $3,000
47.076 Education and Human Resources $2,576
10.025 Plant and Animal Disease, Pest Control, and Animal Care $2,273
93.U04 U.s. Department of Health & Human Services $1,792
10.200 Grants for Agricultural Research, Special Research Grants $1,561
12.U01 U.s. Department of Defense $1,527
43.RD National Aeronautics & Space Administration $1,394
66.034 Surveys, Studies, Investigations, Demonstrations and Special Purpose Activities $1,261
43.U00 National Aeronautics & Space Administration $923
93.U00 U.s. Department of Health & Human Services $888
93.121 Oral Diseases and Disorders Research $658
10.212 Small Business Innovation Research $614
10.330 Alfalfa and Forage Research Program $587
15.RD U.s. Department of Interior $477
84.U00 U.s. Department of Education $451
11.419 Coastal Zone Management Administration Awards $421
10.219 Biotechnology Risk Assessment Research $396
84.U01 U.s. Department of Education $391
47.041 Engineering Grants $368
45.U00 National Endowment for the Arts & Humanities $286
98.RD Agency for International Development $249
12.420 Military Medical Research and Development $234
66.RD Environmental Protection Agency $170
19.040 Public Diplomacy Programs $130
93.958 Block Grants for Community Mental Health Services $125
10.652 Forestry Research $33
98.U00 Agency for International Development $7
19.U00 U.s. Department of State $4
15.U00 U.s. Department of Interior $3
12.617 Economic Adjustment Assistance for State Governments $-4
66.460 Nonpoint Source Implementation Grants $-115
93.959 Block Grants for Prevention and Treatment of Substance Abuse $-154
97.RD U.s. Department of Homeland Security $-210
43.U01 National Aeronautics & Space Administration $-303
94.006 Americorps $-568
93.847 Diabetes, Endocrinology and Metabolism Research $-599
93.286 Discovery and Applied Research for Technological Innovations to Improve Human He $-885
81.086 U.s. Department of Energy $-1,101
12.902 Information Security Grants $-1,248
19.501 Public Diplomacy Programs for Afghanistan and Pakistan $-1,451
93.866 Aging Research $-6,512
10.304 Homeland Security_agricultural $-9,353
10.680 Forest Health Protection $-11,253
12.351 Basic Scientific Research - Combating Weapons of Mass Destruction $-14,051
14.906 Healthy Homes Technical Studies Grants $-17,356
84.200 Graduate Assistance in Areas of National Need $-20,150
45.160 Promotion of the Humanities_fellowships and Stipends $-71,845