FAC Explorer

Finding 609893 (2022-002)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-06-05
Audit: 28952
Organization: Bethesda University (CA)
Auditor: Ckp

AI Summary

  • Answer: The University failed to maintain effective internal controls over federal awards, leading to material noncompliance.
  • Trend: This issue highlights a recurring problem with compliance management in federal award processes.
  • List: Recommended follow-up includes strengthening internal controls and conducting regular compliance training for staff.

Finding Text

Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable

Categories

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 33441 2022-001
    Material Weakness
  • 33442 2022-005
    Significant Deficiency
  • 33443 2022-007
    Significant Deficiency
  • 33444 2022-002
    Material Weakness
  • 33445 2022-001
    Material Weakness
  • 33446 2022-002
    Material Weakness
  • 33447 2022-005
    Significant Deficiency
  • 33448 2022-006
    Significant Deficiency
  • 33449 2022-007
    Significant Deficiency
  • 33450 2022-001
    Material Weakness
  • 33451 2022-002
    Material Weakness
  • 33889 2022-005
    Significant Deficiency
  • 33890 2022-007
    Significant Deficiency
  • 33891 2022-001
    Material Weakness
  • 33892 2022-002
    Material Weakness
  • 33893 2022-003
    Significant Deficiency
  • 33894 2022-004
    Significant Deficiency
  • 33895 2022-001
    Material Weakness
  • 33896 2022-002
    Material Weakness
  • 33897 2022-003
    Significant Deficiency
  • 33898 2022-004
    Significant Deficiency
  • 33899 2022-001
    Material Weakness
  • 33900 2022-002
    Material Weakness
  • 33901 2022-003
    Significant Deficiency
  • 33902 2022-004
    Significant Deficiency
  • 609883 2022-001
    Material Weakness
  • 609884 2022-005
    Significant Deficiency
  • 609885 2022-007
    Significant Deficiency
  • 609886 2022-002
    Material Weakness
  • 609887 2022-001
    Material Weakness
  • 609888 2022-002
    Material Weakness
  • 609889 2022-005
    Significant Deficiency
  • 609890 2022-006
    Significant Deficiency
  • 609891 2022-007
    Significant Deficiency
  • 609892 2022-001
    Material Weakness
  • 610331 2022-005
    Significant Deficiency
  • 610332 2022-007
    Significant Deficiency
  • 610333 2022-001
    Material Weakness
  • 610334 2022-002
    Material Weakness
  • 610335 2022-003
    Significant Deficiency
  • 610336 2022-004
    Significant Deficiency
  • 610337 2022-001
    Material Weakness
  • 610338 2022-002
    Material Weakness
  • 610339 2022-003
    Significant Deficiency
  • 610340 2022-004
    Significant Deficiency
  • 610341 2022-001
    Material Weakness
  • 610342 2022-002
    Material Weakness
  • 610343 2022-003
    Significant Deficiency
  • 610344 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $581,082
84.063 Federal Pell Grant Program $337,369
84.425 Education Stabilization Fund $44,105
84.007 Federal Supplemental Educational Opportunity Grants $4,450