FAC Explorer

Finding 75488 (2022-002)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 68909
Organization: Portland State University (OR)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The University’s time and effort certification for salaried employees is not timely, impacting compliance with federal documentation standards.
  • Impacted Requirements: Internal controls failed to ensure that payroll charges reflect actual work performed, leading to potential inaccuracies in federal award allocations.
  • Recommended Follow-Up: The University should enhance the timeliness of the time and effort certification process to ensure compliance and accurate expense allocation.

Finding Text

Criteria or specific requirement: Per guidance: 2 CFR 200.430, (i) Standards for Documentation of Personnel Expenses, (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: We noted the University?s time and effort is documented; however, for salaried employees, the certification of actual time and effort is not timely. Internal controls did not detect these instances of noncompliance. Questioned costs: None Context: We noted the University?s time and effort is estimated at the start of each fiscal year in the initial time and effort budget. Then, at the end of the year, a certification of actual time and effort is performed. For 3 of the 60 tested, the certification of time and effort occurred more than 365 days after the selected pay date. Cause: The University stated there was a decrease in staff due to COVID-19 and furloughs that prevented implementation of bi-annual time and effort certification for salaried employees. Effect: The University?s system of internal control does not provide reasonable assurance that payroll charges are based upon actual time incurred. As such, it is not in compliance with the standard for documentation of personnel expenses. In addition, it could inadvertently be allocating personnel expenses inaccurately and improperly to federal awards. Repeat finding: Yes Recommendation: We recommend that the University increase the time and effort certification process to be more timely. View of responsible official: The University agrees with the finding.

Corrective Action Plan

Recommendation: We recommend that the University increase the time and effort certification process to be more timely Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Sponsored Projects Administration (SPA) will decrease the amount of the time between the end of the semi-annual reporting periods and distribution of the Personnel Activity Reports (PARs). Deadlines for either certifying that the charges to sponsored awards reported on the PARs reasonably reflects the work activities for those projects or notifying SPA that salary adjustments are required. SPA will send reminder notices periodically prior to the deadline. After the deadline for the reporting period, past due notices will be sent repeatedly after the deadline until certification or notification of adjustments is received. SPA will establish a system for accepting change notifications and closely monitor the status of retroactive labor adjustments so that updated PARs can be issued, reviewed, and certified in a timely manner. Name of the contact person responsible for corrective action: Dawn Boatman, Assistant Vice President for Research Administration Planned completion date for corrective action plan: July 1, 2023

Categories

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 25632 2022-004
    Significant Deficiency
  • 75489 2022-002
    Significant Deficiency Repeat
  • 75490 2022-002
    Significant Deficiency Repeat
  • 75491 2022-002
    Significant Deficiency Repeat
  • 75492 2022-002
    Significant Deficiency Repeat
  • 75493 2022-002
    Significant Deficiency Repeat
  • 75494 2022-001
    Significant Deficiency Repeat
  • 75495 2022-001
    Significant Deficiency Repeat
  • 75496 2022-001
    Significant Deficiency Repeat
  • 75497 2022-001
    Significant Deficiency Repeat
  • 75498 2022-001
    Significant Deficiency Repeat
  • 75499 2022-001
    Significant Deficiency Repeat
  • 75500 2022-001
    Significant Deficiency Repeat
  • 75501 2022-001
    Significant Deficiency Repeat
  • 75502 2022-001
    Significant Deficiency Repeat
  • 75503 2022-001
    Significant Deficiency Repeat
  • 75504 2022-001
    Significant Deficiency Repeat
  • 75505 2022-001
    Significant Deficiency Repeat
  • 75506 2022-001
    Significant Deficiency Repeat
  • 75507 2022-001
    Significant Deficiency Repeat
  • 75508 2022-001
    Significant Deficiency Repeat
  • 75509 2022-002
    Significant Deficiency Repeat
  • 75510 2022-002
    Significant Deficiency Repeat
  • 75511 2022-002
    Significant Deficiency Repeat
  • 75512 2022-002
    Significant Deficiency Repeat
  • 75513 2022-001
    Significant Deficiency Repeat
  • 75514 2022-001
    Significant Deficiency Repeat
  • 75515 2022-001
    Significant Deficiency Repeat
  • 75516 2022-001
    Significant Deficiency Repeat
  • 75517 2022-001
    Significant Deficiency Repeat
  • 75518 2022-001
    Significant Deficiency Repeat
  • 75519 2022-001
    Significant Deficiency Repeat
  • 75520 2022-001
    Significant Deficiency Repeat
  • 75521 2022-001
    Significant Deficiency Repeat
  • 75522 2022-001
    Significant Deficiency Repeat
  • 75523 2022-001
    Significant Deficiency Repeat
  • 75524 2022-003
    Significant Deficiency Repeat
  • 75525 2022-003
    Significant Deficiency Repeat
  • 75526 2022-003
    Significant Deficiency Repeat
  • 75527 2022-003
    Significant Deficiency Repeat
  • 75528 2022-003
    Significant Deficiency Repeat
  • 75529 2022-003
    Significant Deficiency Repeat
  • 75530 2022-004
    Significant Deficiency
  • 75531 2022-004
    Significant Deficiency
  • 75532 2022-004
    Significant Deficiency
  • 75533 2022-004
    Significant Deficiency
  • 602074 2022-004
    Significant Deficiency
  • 651930 2022-002
    Significant Deficiency Repeat
  • 651931 2022-002
    Significant Deficiency Repeat
  • 651932 2022-002
    Significant Deficiency Repeat
  • 651933 2022-002
    Significant Deficiency Repeat
  • 651934 2022-002
    Significant Deficiency Repeat
  • 651935 2022-002
    Significant Deficiency Repeat
  • 651936 2022-001
    Significant Deficiency Repeat
  • 651937 2022-001
    Significant Deficiency Repeat
  • 651938 2022-001
    Significant Deficiency Repeat
  • 651939 2022-001
    Significant Deficiency Repeat
  • 651940 2022-001
    Significant Deficiency Repeat
  • 651941 2022-001
    Significant Deficiency Repeat
  • 651942 2022-001
    Significant Deficiency Repeat
  • 651943 2022-001
    Significant Deficiency Repeat
  • 651944 2022-001
    Significant Deficiency Repeat
  • 651945 2022-001
    Significant Deficiency Repeat
  • 651946 2022-001
    Significant Deficiency Repeat
  • 651947 2022-001
    Significant Deficiency Repeat
  • 651948 2022-001
    Significant Deficiency Repeat
  • 651949 2022-001
    Significant Deficiency Repeat
  • 651950 2022-001
    Significant Deficiency Repeat
  • 651951 2022-002
    Significant Deficiency Repeat
  • 651952 2022-002
    Significant Deficiency Repeat
  • 651953 2022-002
    Significant Deficiency Repeat
  • 651954 2022-002
    Significant Deficiency Repeat
  • 651955 2022-001
    Significant Deficiency Repeat
  • 651956 2022-001
    Significant Deficiency Repeat
  • 651957 2022-001
    Significant Deficiency Repeat
  • 651958 2022-001
    Significant Deficiency Repeat
  • 651959 2022-001
    Significant Deficiency Repeat
  • 651960 2022-001
    Significant Deficiency Repeat
  • 651961 2022-001
    Significant Deficiency Repeat
  • 651962 2022-001
    Significant Deficiency Repeat
  • 651963 2022-001
    Significant Deficiency Repeat
  • 651964 2022-001
    Significant Deficiency Repeat
  • 651965 2022-001
    Significant Deficiency Repeat
  • 651966 2022-003
    Significant Deficiency Repeat
  • 651967 2022-003
    Significant Deficiency Repeat
  • 651968 2022-003
    Significant Deficiency Repeat
  • 651969 2022-003
    Significant Deficiency Repeat
  • 651970 2022-003
    Significant Deficiency Repeat
  • 651971 2022-003
    Significant Deficiency Repeat
  • 651972 2022-004
    Significant Deficiency
  • 651973 2022-004
    Significant Deficiency
  • 651974 2022-004
    Significant Deficiency
  • 651975 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Office of Federal Student Aid - Federal Direct Student Loans $85.54M
84.063 Office of Federal Student Aid - Federal Pell Grant Program $33.32M
84.425 Covid-19 - Education Stabilization Fund - Student Financial Aid $30.02M
84.425 Covid-19 - Education Stabilization Fund - Institutional Support $14.53M
84.007 Office of Federal Student Aid - Federal Supplemental Educational Opportunity Grants $1.16M
84.033 Office of Federal Student Aid - Federal Work-Study Program $1.11M
84.425 Covid-19 - Education Stabilization Fund - Strengthening Institutions Program $1.01M
84.379 Office of Federal Student Aid - Teacher Education Assistance for College and Higher Education Grants (teach Grants) $758,113
93.434 Every Student Succeeds Act/preschool Development Grants $625,857
81.087 Renewable Energy Research and Development $549,259
93.732 Mental and Behavioral Health Education and Training Grants $509,576
84.047 Upward Bound Program 2017-2022 $447,108
84.335 Child Care Access and Family Support at An Urban University: A Plan for Student Success and Access $414,231
12.905 Cybersecurity Core Curriculum $408,672
93.U01 Health and Human Services Miscelleneous $377,926
84.425 Covid-19 - Governors Emergency Education Relief Fund $362,260
84.305 Institute of Education Sciences Education Reserarch Grants Program $356,734
12.550 The Language Flagship Grants to Institutions of Higher Education $325,523
81.122 Electricity Research, Development and Analysis $323,904
47.011 Intergovernmental Personnel Act (ipa) Mobility Program $323,422
84.299 Indian Education Professional Development Grants $299,418
84.217 Ronald E. McNair Postbaccalaureate Achievement Program $265,637
84.044 Educational Talent Search $265,587
84.042 Trio-Student Support Services $263,905
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $251,739
93.226 Research on Healthcare Costs, Quality and Outcomes $218,420
84.365 Diverse Inclusive Collavorative Educators Pluss (dice Pluss) $207,471
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $197,136
12.800 Air Force Defense Research Sciences Program $195,513
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $185,607
47.074 Biological Sciences $184,073
20.U01 Department of Transportation Miscellaneous $182,303
84.129 Clinical Rehabilitation Counseling (clrc) Program $175,091
12.420 Military Medical Research and Development $173,768
93.155 Rural Health Research Centers $172,567
84.407 Transition and Postsecondary Programs for Students with Intellectual Disabilities $170,299
47.083 Integrative Activities $151,518
12.630 Basic, Applied, and Advanced Research in Science and Engineering $144,790
11.419 Coastal Zone Management Administration Awards $144,530
19.600 Bureau of Near Eastern Affairs $131,051
93.866 Aging Research $124,517
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $124,225
15.678 Cooperative Ecosystem Studies Units $118,855
43.U01 National Aeronautics & Space Administration Miscelleneous $117,287
16.817 Byrne Criminal Justice Innovation Program $115,356
12.U03 Department of Defence Miscellaneous $113,815
97.047 Bric: Building Resilient Infrastructure and Communities $110,745
93.307 Minority Health and Health Disparities Research $105,047
93.173 Research Related to Deafness and Communication Disorders $103,285
16.575 Crime Victim Assistance $94,820
66.509 Science to Achieve Results (star) Research Program $94,531
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $93,913
47.076 Education and Human Resources $93,508
16.320 Services for Trafficking Victims $90,427
11.439 Marine Mammal Data Program $90,299
10.U01 Department of Agriculture Miscellaneous $88,722
93.350 National Center for Advancing Translational Sciences $88,565
15.244 Fisheries and Aquatic Resources Management $87,400
93.855 Allergy and Infectious Diseases Research $85,149
93.867 Vision Research $84,818
20.701 University Transportation Centers Program $80,668
93.310 Trans-Nih Research Support $74,911
43.001 Science $73,815
47.078 Polar Programs $64,412
12.010 Youth Conservation Services $62,257
84.324 Special Education - Research Innovation to Improve Services and Results for Children with Disabilities $61,435
81.U02 Department of Energy Miscellaneous $60,329
97.067 Homeland Security Grant Program $58,934
20.200 Highway Research Development Program $58,362
93.865 Child Health and Human Development Extramural Research $57,597
10.309 Specialty Crop Research Initiative $55,950
10.699 Partnership Agreements $55,400
43.012 Space Technology $55,105
10.U14 Department of Agriculture Miscellaneous $54,072
47.058 Polar Programs $52,357
45.312 National Leadership Grants $52,230
47.U01 National Science Foundation Miscellaneous $51,585
20.U02 Department of Transportation Miscellaneous $51,341
45.163 Promotion of the Humanities Professional Development $51,011
47.049 Mathematical and Physical Sciences $50,942
43.U02 National Aeronautics & Space Administration Miscelleneous $48,000
21.U01 Department of the Treasury Miscellaneous $45,085
16.585 Drug Court Discretionary Grant Program $43,957
11.420 Coastal Zone Management Estuarine Research Reserves $43,502
93.859 Biomedical Research and Research Training $40,864
15.808 U.s. Geological Survey Research and Data Collection $40,593
10.U12 Department of Agriculture Miscellaneous $40,070
15.517 Fish and Wildlife Coordination Act $39,582
10.707 Research Joint Venture and Cost Reimbursable Agreements $36,716
93.399 Cancer Control $36,595
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $36,375
12.351 Scientific Research - Combating Weapons of Mass Destruction $36,091
84.326 Model Demonstration Projects to Improve Literacy Outcomes for English Learners with Disabilities in Grades Three Through Five Or Three Through Six $36,046
10.U06 Department of Agriculture Miscellaneous $35,933
20.205 Highway Planning and Construction $35,009
10.U03 Department of Agriculture Miscellaneous $34,854
19.U01 Department of State Miscellaneous $34,787
12.U01 Department of Defence Miscellaneous $33,997
43.007 Space Operations $33,997
10.U10 Department of Agriculture Miscellaneous $33,992
93.837 Cardiovascular Diseases Research $33,336
10.558 Child and Adult Care Food Program $32,482
11.417 Sea Grant Support $31,818
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $31,647
47.070 Computer and Information Science and Engineering $29,616
15.657 Endangered Species Recovery Implementation $29,033
20.215 Highway Training and Education $28,165
84.325 Interdisciplinary Distance Educators Advancing Low-Incidence Students (ideals) $27,429
15.945 Cooperative Research and Training Programs Resources of the National Park System $26,796
15.159 Cultural Resources Management $26,376
81.U04 Department of Energy Miscellaneous $24,724
15.246 Threatened and Endangered Species $24,040
15.608 Fish and Wildlife Management Assistance $23,953
10.675 Urban and Community Forestry Program $23,068
84.337 Technological Innovation and Cooperation for Foreign Information Access Program $22,321
43.U03 National Aeronautics & Space Administration Miscelleneous $20,149
47.050 Geosciences $19,697
12.740 Past Conflict Accounting $19,306
10.907 Snow Survey and Water Supply Forecasting $18,826
45.024 Promotion of the Arts Grants to Organizations and Individuals $16,979
10.U11 Department of Agriculture Miscellaneous $14,546
15.807 Earthquake Hazards Program Assistance $13,394
11.439 Weather and Air Quality Research $13,343
93.575 Child Care and Development Block Grant $12,945
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $12,845
15.810 National Cooperative Geologic Mapping $12,191
81.U01 Department of Energy Miscellaneous $11,670
10.U08 Department of Agriculture Miscellaneous $11,497
12.U01 Department of Defense Miscellaneous $9,387
11.431 Climate and Atmospheric Research $8,026
81.U03 Department of Energy Miscellaneous $7,599
93.262 Occupational Safety and Health Program $6,134
64.U01 Department of Veterans Affairs Miscellaneous $5,074
10.U05 Department of Agriculture Miscellaneous $5,011
43.008 Office of Stem Engagement (ostem) $4,921
10.U09 Department of Agriculture Miscellaneous $4,876
66.717 Source Reduction Assistance $4,768
10.U07 Department of Agriculture Miscellaneous $4,683
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $3,550
12.901 Mathematical Sciences Grants $3,181
93.242 Mental Health Research Grants $2,477
15.654 National Wildlife Refuge System Enhancements $2,225
10.U04 Department of Agriculture Miscellaneous $1,358
12.300 Basic and Applied Scientific Research $1,175
12.U02 Department of Defense Miscellaneous $1,053
10.U02 Department of Agriculture Miscellaneous $1,050
19.U02 Department of State Miscellaneous $955
93.113 Environmental Health $732
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $706
47.075 Social, Behavioral, and Economic Sciences $594
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $467
15.245 Plant Conservation and Restoration Management $95
93.157 Centers of Excellence $0
93.838 Lung Diseases Research $-14
47.041 Engineering $-75
12.U02 Department of Defence Miscellaneous $-285
10.310 Agriculture and Food Research Initiative (afri) $-1,238
10.674 Wood Utilization Assistance $-2,636
10.U13 Department of Agriculture Miscellaneous $-4,706