Finding Text
Federal Program Information: Transition Program for Students with Intellectual Disabilities
into Higher Education Grant (ALN: 84.407A).
Criteria or Specific Requirement
(Including Statutory, Regulatory or
Other Citation):
The auditee must prepare a schedule of expenditures of
Federal awards (“SEFA”) for the period covered by the
auditee's financial statements which must include the total
Federal awards expended as determined in accordance with
§ 200.502. At a minimum, the schedule must: (1) List
individual Federal programs by Federal agency. For a cluster
of programs, provide the cluster name, list individual Federal
programs within the cluster of programs, and provide the
applicable Federal agency name. For R&D, total Federal
awards expended must be shown either by individual Federal
award or by Federal agency and major subdivision within the
Federal agency. (2) For Federal awards received as a
subrecipient, the name of the pass-through entity and
identifying number assigned by the pass-through entity must
be included. (3) Provide total Federal awards expended for
each individual Federal program and the Assistance Listings
Number or other identifying number when the Assistance
Listings information is not available. For a cluster of programs
also provide the total for the cluster. (4) Include the total
amount provided to subrecipients from each Federal
program. (5) For loan or loan guarantee programs described
in § 200.502(b), identify in the notes to the schedule the
balances outstanding at the end of the audit period. This is in
addition to including the total Federal awards expended for
loan or loan guarantee programs in the schedule. (6) Include
notes that describe that significant accounting policies used
in preparing the schedule, and note whether or not the
auditee elected to use the 10% de minimis cost rate as
covered in § 200.414 (2 CFR section 200.510(b)).
Condition: For certain Federal grant programs presented on the SEFA,
the total amount provided to subrecipients during the year
was not included.
Cause: Administrative oversight with respect to SEFA preparation.
Effect or Potential Effect: The University was not in compliance with SEFA presentation
and disclosure requirements.
Questioned Costs: None.
Context: The University did not properly present and disclose
approximately $162,000 of funds passed to subrecipients
under the Transition Programs for Students with Intellectual
Disabilities into Higher Education grant (ALN 84.407A) on the
SEFA for the year ended June 30, 2023.
Identification as a Repeat Finding: No similar findings noted in the prior year.
Recommendation: We recommend the University enhance its policies and
procedures to ensure that the SEFA has been prepared in
accordance with the required guidelines and that it contains
all minimum required elements that must be presented and
disclosed, in accordance with federal regulations.
Views of Responsible Officials
and Planned Corrective Actions:
The University Finance department has updated their policies
and procedures to ensure that the SEFA is being prepared in
accordance with required guidelines. We will work closely
with our grants department to ensure all required elements
are properly identified and disclosed.