FAC Explorer

Finding 616036 (2022-001)

-
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-03-29
Audit: 37104
Organization: Rutgers, the State University of New Jersey (NJ)
Auditor: Kpmg LLP

AI Summary

  • Core Issue: Salaries totaling $408,775 were improperly charged to grants due to incorrect cost transfers by a principal investigator.
  • Impacted Requirements: Costs must be reasonable and necessary, supported by accurate records as per 2 CFR section 200.430(i).
  • Recommended Follow-Up: Provide training for principal investigators on grant accounting policies and proper cost transfer procedures.

Finding Text

2022-001 Allowable Costs Research and Development Cluster: U.S. Department of Health and Human Services: Predictive Index for Elder Self-Neglect in Diverse Populations, Assistance Listing 93.734 (award number: 90EJIG0016-01-00) Leveraging Surveillance Technology to Reduce Elder Abuse Recidivism in Community Populations, Assistance Listing 93.747 (award number: 90EJIG0015-01-02) National Institutes of Health: Cultural and Caregiving Need for Chinese Elderly with Cognitive Impairment, Assistance Listing 93.361 (award number: 5R01NR014846-05) Statistically valid sample: No and it was not intended to be. Repeat finding: Not a repeat finding. Finding Type: Noncompliance Criteria: Non-federal entities should ensure that costs are reasonable and necessary for the performance of the Research and Development effort identified in the applicable award. In accordance with the documentation standards of 2 CFR section 200.430(i), costs of compensation for personal services are allowable to the extent the total compensation for individual employees: a. Is reasonable for the services rendered and conforms to the established written policy of the non-federal entity consistently applied to both federal and non-federal activities; b. Follows an appointment made in accordance with a non-federal entity?s rules or written policies and meets the requirements of federal statute, where applicable; and c. Is determined and supported as provided in 2 CFR section 200.430(i), including that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition and Context: In December of 2021, University management became aware that certain employees? salaries working under one principal investigator (PI) were not being charged to the correct grants based on the employees? time and effort on such grants. Rather, the PI requested cost transfers to move salaries to other grants that were in jeopardy of ending with unused budget dollars. University management performed a detailed review of all fiscal year 2022 salaries that were charged to this PI?s grants. Based on this review, University management determined that salaries in the amount of $199,214 were inappropriately charged to four different grants. In total, $408,775, which included the salaries and the related fringe benefit and indirect costs, were either reallocated to the correct grant, or returned to the grant sponsor before the end of fiscal year 2022. These grants are included in the research and development cluster which has approximately 3,100 grants with approximately $113 million of salaries. Cause: The PI was inappropriately reallocating the employees? time and effort through cost transfers. Effect: The salaries and related fringe benefit and indirect costs were unallowable as the employees? salaries were not supported by records that accurately reflect the work performed. Questioned Costs: Questioned costs were $408,775, however, the University refunded grantors or reallocated these costs to the correct grant during fiscal year 2022. Recommendation: The University should provide additional training to PIs to reinforce the University?s grant accounting policies and federal policies over the use of cost transfers and time and effort reporting.

Categories

Questioned Costs Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 39588 2022-002
    Significant Deficiency Repeat
  • 39589 2022-002
    Significant Deficiency Repeat
  • 39590 2022-003
    Significant Deficiency
  • 39591 2022-002
    Significant Deficiency Repeat
  • 39592 2022-003
    Significant Deficiency
  • 39593 2022-001
    -
  • 39594 2022-001
    -
  • 39595 2022-001
    -
  • 616030 2022-002
    Significant Deficiency Repeat
  • 616031 2022-002
    Significant Deficiency Repeat
  • 616032 2022-003
    Significant Deficiency
  • 616033 2022-002
    Significant Deficiency Repeat
  • 616034 2022-003
    Significant Deficiency
  • 616035 2022-001
    -
  • 616037 2022-001
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $401.52M
84.063 Federal Pell Grant Program $88.61M
84.038 Federal Perkins Loan $31.16M
84.007 Federal Supplemental Educational Opportunity Grants $5.72M
93.498 Provider Relief Fund $5.43M
93.563 Child Support Enforcement $5.01M
59.037 Small Business Development Centers $4.94M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $3.91M
84.033 Federal Work-Study Program $3.84M
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $3.45M
93.940 Hiv Prevention Activities_health Department Based $3.23M
93.839 Blood Diseases and Resources Research $2.67M
93.142 Niehs Hazardous Waste Worker Health and Safety Training $2.43M
93.928 Special Projects of National Significance $2.40M
93.121 Oral Diseases and Disorders Research $2.36M
93.264 Nurse Faculty Loan Program (nflp) $2.26M
20.514 Public Transportation Research $2.20M
16.575 Crime Victim Assistance $2.11M
84.027 Special Education_grants to States $1.59M
93.069 Public Health Emergency Preparedness $1.51M
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $1.31M
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $1.25M
20.531 Technical Assistance and Workforce Development $1.23M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.13M
93.732 Mental and Behavioral Health Education and Training Grants $1.10M
11.472 Unallied Science Program $974,570
93.947 Tuberculosis Demonstration, Research, Public and Professional Education $938,250
84.426 Randolph-Sheppard Financial Relief and Restoration Payments $936,803
84.323 Special Education - State Personnel Development $908,816
93.268 Immunization Cooperative Agreements $898,232
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $862,432
93.070 Environmental Public Health and Emergency Response $828,517
98.012 Usaid Development Partnerships for University Cooperation and Development $824,022
43.008 Education $747,045
93.234 Traumatic Brain Injury State Demonstration Grant Program $704,969
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $652,051
93.925 Scholarships for Health Professions Students From Disadvantaged Backgrounds $629,000
12.598 Centers for Academic Excellence $567,049
84.047 Trio_upward Bound $559,501
84.324 Research in Special Education $559,249
93.213 Research and Training in Complementary and Integrative Health $533,487
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $525,291
93.253 Poison Center Support and Enhancement Grant $524,623
93.998 Autism and Other Developmental Disabilities, Surveillance, Research, and Prevention $512,011
93.958 Block Grants for Community Mental Health Services $508,341
64.GSA_MIGRATION Various $492,408
93.157 Centers of Excellence $482,915
93.558 Temporary Assistance for Needy Families $480,440
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $469,297
97.032 Crisis Counseling $462,331
93.359 Nurse Education, Practice Quality and Retention Grants $451,919
93.387 National and State Tobacco Control Program (b) $447,349
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $445,121
84.129 Rehabilitation Long-Term Training $436,724
47.041 Engineering $403,567
97.RD Various $402,007
93.778 Medical Assistance Program $400,788
97.039 Hazard Mitigation Grant $399,110
93.914 Hiv Emergency Relief Project Grants $387,832
20.507 Federal Transit_formula Grants $381,841
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $373,953
93.117 Preventive Medicine Residency $373,816
84.217 Trio_mcnair Post-Baccalaureate Achievement $366,075
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $361,896
93.262 Occupational Safety and Health Program $358,279
93.884 Grants for Primary Care Training and Enhancement $356,984
20.206 Highway Planning and Construction $336,950
20.616 National Priority Safety Programs $333,829
93.103 Food and Drug Administration_research $331,840
93.389 National Center for Research Resources $321,137
84.287 Twenty-First Century Community Learning Centers $307,103
93.397 Cancer Centers Support Grants $293,437
15.929 Save America's Treasures $291,003
84.419 Preschool Development Grants $280,273
43.GSA_MIGRATION Various $273,238
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $262,597
93.856 Microbiology and Infectious Diseases Research $238,340
84.042 Trio_student Support Services $233,248
93.145 Aids Education and Training Centers $232,989
16.582 Crime Victim Assistance/discretionary Grants $230,526
93.226 Research on Healthcare Costs, Quality and Outcomes $230,330
93.351 Research Infrastructure Programs $225,600
93.917 Hiv Care Formula Grants $221,212
17.502 Occupational Safety and Health_susan Harwood Training Grants $212,395
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $209,946
84.048 Career and Technical Education -- Basic Grants to States $205,370
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $197,175
17.720 Disability Employment Policy Development $195,934
14.RD Various $195,310
47.079 Office of International Science and Engineering $194,556
93.989 International Research and Research Training $194,376
93.556 Promoting Safe and Stable Families $192,636
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $190,976
93.566 Refugee and Entrant Assistance_state Administered Programs $190,690
81.086 Conservation Research and Development $183,620
93.788 Opioid Str $178,886
11.307 Economic Adjustment Assistance $177,060
93.865 Child Health and Human Development Extramural Research $173,598
93.910 Family and Community Violence Prevention Program $170,435
90.RD Various $165,955
20.GSA_MIGRATION Various $161,190
89.RD Various $160,000
66.460 Nonpoint Source Implementation Grants $153,791
93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance $153,175
10.217 Higher Education - Institution Challenge Grants Program $150,903
81.135 Advanced Research Projects Agency - Energy $148,256
11.431 Climate and Atmospheric Research $147,779
93.780 Grants to States for Operation of Qualified High-Risk Pools $147,279
20.239 Motor Carrier Research and Technology Programs $145,271
81.049 Office of Science Financial Assistance Program $145,035
93.838 Lung Diseases Research $144,249
93.GSA_MIGRATION Various $142,848
84.327 Special Education_educational Technology Media, and Materials for Individuals with Disabilities $141,081
10.175 Farmers Market and Local Food Promotion Program (b) $139,272
81.087 Renewable Energy Research and Development $137,177
93.233 National Center on Sleep Disorders Research $133,532
11.460 Special Oceanic and Atmospheric Projects $132,764
93.959 Block Grants for Prevention and Treatment of Substance Abuse $132,635
93.994 Maternal and Child Health Services Block Grant to the States $132,142
16.710 Public Safety Partnership and Community Policing Grants $128,521
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $128,296
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $127,812
66.605 Performance Partnership Grants $125,718
11.473 Office for Coastal Management $115,296
93.867 Vision Research $115,095
81.121 Nuclear Energy Research, Development and Demonstration $114,246
84.044 Trio_talent Search $107,983
93.110 Maternal and Child Health Federal Consolidated Programs $106,621
93.172 Human Genome Research $106,393
93.516 Affordable Care Act (aca) Public Health Training Centers Program $102,140
20.701 University Transportation Centers Program $100,896
10.329 Crop Protection and Pest Management Competitive Grants Program $97,149
66.708 Pollution Prevention Grants Program $96,731
93.279 Drug Abuse and Addiction Research Programs $96,551
21.008 Low Income Taxpayer Clinics $95,959
11.420 Coastal Zone Management Estuarine Research Reserves $94,439
17.285 Apprenticeship USA Grants $93,509
10.309 Specialty Crop Research Initiative $93,217
11.300 Investments for Public Works and Economic Development Facilities $92,138
84.RD Various $90,607
45.149 Promotion of the Humanities_division of Preservation and Access $89,494
20.602 Occupant Protection Incentive Grants $85,511
47.049 Mathematical and Physical Sciences $83,566
91.GSA_MIGRATION Various $83,182
16.RD Various $81,988
97.061 Centers for Homeland Security $81,085
93.RD Various $80,730
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $79,750
12.351 Basic Scientific Research - Combating Weapons of Mass Destruction $79,501
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $78,860
84.425 Education Stabilization Fund $77,247
10.310 Agriculture and Food Research Initiative (afri) $76,572
11.020 Cluster Grants $75,308
11.017 Ocean Acidification Program (oap) $74,005
81.089 Fossil Energy Research and Development $72,909
10.001 Agricultural Research_basic and Applied Research $72,132
45.024 Promotion of the Arts_grants to Organizations and Individuals $70,036
11.417 Sea Grant Support $69,481
10.215 Sustainable Agriculture Research and Education $69,064
93.991 Preventive Health and Health Services Block Grant $68,883
93.393 Cancer Cause and Prevention Research $64,610
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $63,004
10.664 Cooperative Forestry Assistance $62,099
93.595 Welfare Reform Research, Evaluations and National Studies $61,127
16.588 Violence Against Women Formula Grants $58,669
11.GSA_MIGRATION Various $57,384
47.050 Geosciences $56,659
81.RD Various $55,930
66.468 Capitalization Grants for Drinking Water State Revolving Funds $55,209
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $54,872
15.663 Nfwf-Usfws Conservation Partnership $53,611
93.879 Medical Library Assistance $52,332
93.813 Heart Disease & Stroke Prevention Program and Diabetes Prevention ? State and Local Public Health Actions to Prevent Obesity, Diabetes, and Heart Disease and Stroke $51,850
93.822 Health Careers Opportunity Program $51,682
84.010 Title I Grants to Local Educational Agencies $50,943
10.168 Farmers' Market and Local Food Promotion Program $49,835
66.GSA_MIGRATION Various $49,820
93.186 National Research Service Award in Primary Care Medicine $49,384
97.005 State and Local Homeland Security National Training Program $48,825
81.122 Electricity Delivery and Energy Reliability, Research, Development and Analysis $48,759
93.242 Mental Health Research Grants $48,038
93.113 Environmental Health $48,012
16.726 Juvenile Mentoring Program $46,748
43.001 Science $46,568
21.RD Various $45,618
66.461 Regional Wetland Program Development Grants $45,554
17.258 Wia Adult Program $44,229
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $44,020
84.022 Overseas Programs - Doctoral Dissertation Research Abroad $41,941
47.083 Integrative Activities $40,215
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $40,190
93.394 Cancer Detection and Diagnosis Research $38,812
47.074 Biological Sciences $38,222
16.817 Byrne Criminal Justice Innovation Program $36,333
93.059 Training in General, Pediatric, and Public Health Dentistry $36,116
93.247 Advanced Nursing Education Grant Program $35,777
84.411 Investing in Innovation (i3) Fund $35,172
84.305 Education Research, Development and Dissemination $34,946
17.RD Various $34,496
14.272 National Resilient Disaster Recovery Competition $34,331
12.RD Various $34,009
93.631 Developmental Disabilities Projects of National Significance $32,860
16.836 Indigent Defense $31,800
47.078 Polar Programs $31,468
15.611 Wildlife Restoration and Basic Hunter Education $31,142
20.509 Formula Grants for Rural Areas and Tribal Transit Program $29,876
81.003 Granting of Patent Licenses $29,831
93.236 Grants to States to Support Oral Health Workforce Activities $28,949
19.040 Public Diplomacy Programs $27,593
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $26,063
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $25,857
10.200 Grants for Agricultural Research, Special Research Grants $25,613
45.129 Promotion of the Humanities_federal/state Partnership $25,295
47.070 Computer and Information Science and Engineering $25,000
10.225 Community Food Projects $24,466
10.229 Extension Collaborative on Immunization Teaching & Engagement $23,711
19.RD Various $23,581
20.205 Highway Planning and Construction $23,580
45.RD Various $23,481
98.001 Usaid Foreign Assistance for Programs Overseas $22,821
19.021 Investing in People in the Middle East and North Africa $22,341
16.812 Second Chance Act Reentry Initiative $21,855
20.RD Various $21,713
43.002 Aeronautics $21,116
10.170 Specialty Crop Block Grant Program - Farm Bill $21,041
93.564 Child Support Enforcement Research $20,877
12.104 Flood Plain Management Services $20,861
93.273 Alcohol Research Programs $20,486
15.635 Neotropical Migratory Bird Conservation $20,068
47.075 Social, Behavioral, and Economic Sciences $19,837
93.178 Nursing Workforce Diversity $19,586
12.630 Basic, Applied, and Advanced Research in Science and Engineering $19,550
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $19,124
93.124 Nurse Anesthetist Traineeships $18,816
15.657 Endangered Species Conservation ? Recovery Implementation Funds $18,786
93.767 Children's Health Insurance Program $18,714
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $18,041
10.RD Various $18,025
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $17,564
93.307 Minority Health and Health Disparities Research $17,480
11.002 Census Customer Services $16,808
19.009 Academic Exchange Programs - Undergraduate Programs $15,617
11.303 Economic Development_technical Assistance $15,501
10.307 Organic Agriculture Research and Extension Initiative $15,474
10.903 Soil Survey $14,511
93.877 Autism Collaboration, Accountability, Research, Education, and Support $13,662
15.RD Various $13,100
11.012 Integrated Ocean Observing System (ioos) $12,701
12.300 Basic and Applied Scientific Research $12,315
66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies $11,986
15.677 Hurricane Sandy Disaster Relief Activities-Fws $11,498
11.419 Coastal Zone Management Administration Awards $11,460
66.454 Water Quality Management Planning $11,091
17.268 H-1b Job Training Grants $10,766
66.RD Various $10,512
93.969 Pphf Geriatric Education Centers $10,364
10.304 Homeland Security_agricultural $10,255
93.866 Aging Research $10,182
20.215 Highway Training and Education $9,760
81.041 State Energy Program $8,639
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $8,543
93.173 Research Related to Deafness and Communication Disorders $8,079
11.RD Various $7,850
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $7,313
81.112 Stewardship Science Grant Program $7,254
10.675 Urban and Community Forestry Program $6,763
11.999 Marine Debris Program $6,706
19.900 Aeeca/esf Pd Programs $6,502
81.119 State Energy Program Special Projects $6,246
93.855 Allergy, Immunology and Transplantation Research $6,073
93.837 Cardiovascular Diseases Research $5,821
84.372 Statewide Longitudinal Data Systems $5,125
94.006 Americorps $5,078
93.310 Trans-Nih Research Support $4,616
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $4,405
93.068 Chronic Diseases: Research, Control, and Prevention $4,000
43.RD Various $3,512
93.296 State Partnership Grant Program to Improve Minority Health $3,118
93.137 Community Programs to Improve Minority Health Grant Program $3,093
10.216 1890 Institution Capacity Building Grants $2,941
47.RD Various $2,495
47.076 Education and Human Resources $2,474
16.838 Comprehensive Opioid Abuse Site-Based Program $2,405
93.398 Cancer Research Manpower $2,124
10.912 Environmental Quality Incentives Program $1,970
45.169 Promotion of the Humanities_office of Digital Humanities $1,853
12.431 Basic Scientific Research $1,784
93.395 Cancer Treatment Research $1,570
64.RD Various $1,300
12.420 Military Medical Research and Development $828
12.002 Procurement Technical Assistance for Business Firms $652
93.136 Injury Prevention and Control Research and State and Community Based Programs $651
93.859 Biomedical Research and Research Training $637
12.GSA_MIGRATION Various $624
10.212 Small Business Innovation Research $550
84.002 Adult Education - Basic Grants to States $510
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $376
15.427 Federal Oil and Gas Royalty Management State and Tribal Coordination $364
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $347
45.160 Promotion of the Humanities_fellowships and Stipends $338
15.526 San Gabriel Basin Restoration $314
93.350 National Center for Advancing Translational Sciences $181
20.724 Pipeline Safety Research Competitive Academic Agreement Program (caap) $149
10.311 Beginning Farmer and Rancher Development Program $119
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $112
93.399 Cancer Control $84
93.575 Child Care and Development Block Grant $60
10.GSA_MIGRATION Various $30
20.600 State and Community Highway Safety $7
93.396 Cancer Biology Research $6
21.019 Coronavirus Relief Fund $-1
12.910 Research and Technology Development $-7
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $-19
20.613 Child Safety and Child Booster Seats Incentive Grants $-23
20.200 Highway Research and Development Program $-33
10.500 Cooperative Extension Service $-109
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $-452
59.RD Various $-815
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $-935
93.667 Social Services Block Grant $-1,329
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $-3,108
11.609 Measurement and Engineering Research and Standards $-3,315
47.GSA_MIGRATION Various $-3,506
16.123 Community-Based Violence Prevention Program $-4,066
93.701 Trans-Nih Recovery Act Research Support $-13,045
81.105 National Industrial Competitiveness Through Energy, Environment, and Economics $-47,968
93.747 Elder Abuse Prevention Interventions Program $-58,140
93.361 Nursing Research $-244,464
93.734 Empowering Older Adults and Adults with Disabilities Through Chronic Disease Self-Management Education Programs ? Financed by Prevention and Public Health Funds (pphf) $-451,076