Finding Text
Federal Program Department of Education - Strengthening Institutions Program, ALN 84.031A, Award No. P031A190172, Period 10/1/19 - 9/30/24 Criteria The grant application and award outline allowable activities and costs for the grant funds. This includes defining eligible program staff and student navigators. Condition/Cause During the year ended June 30, 2022, an individual working in an allowable position under the grant changed job titles to a different position, which was not allowable under the grant. The wages and fringe benefits for this individual continued to be charged to the grant after the change in position. Internal controls in place did not detect the unallowable costs charged to the grant in the 4th quarter of the fiscal year, prior to drawing down funds. Effect Funds were drawn down to reimburse the University for salaries and benefits for an individual who was not working in an allowable position under the grant. Questioned Costs Less than $25,000 Context Sampling was not utilized in the audit testing of salaries. Unallowable activities/costs were identified for 1 of the 11 individuals tested. Repeat Finding No. Recommendation We recommend that the University revisit and strengthen internal controls over determining compliance with the allowable activities and allowable cost requirements of the grant for wages and fringe benefits. Management Response See corrective action plan included in this report package.