Finding 968079 (2023-008)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 302075
Organization: Johnson C. Smith University (NC)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The University failed to include key items in its annual TRIO reports and could not provide necessary documentation.
  • Impacted Requirements: Non-compliance with federal TRIO program reporting requirements due to inadequate oversight and internal controls.
  • Recommended Follow-Up: Enhance internal controls and establish formal policies to ensure accurate reporting and proper documentation retention.

Finding Text

Federal Program Information: TRIO Cluster (“TRIO”) (84.047A, 84.042A and 84.217A) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Grantees must submit an annual performance report to Department of Education each year of the project period. Certain key items contain critical information that should be included within the report and such information should be reconciled to the institution’s underlying records. Condition: The University did not include certain key line items in its annual TRIO reports and was unable to provide documentation supporting certain other information included within the reports. Cause: Insufficient administrative oversight and internal controls over TRIO program reporting requirements. Effect or Potential Effect: The University was not in compliance with TRIO program reporting requirements. Questioned Costs: None. Context: During our audit procedures, we noted that the University did not include certain key line items within their annual TRIO reports and was unable to provide documentation supporting certain other information included within the reports. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend the University enhance its internal controls and implement formal policies and procedures to ensure that TRIO reports are prepared in accordance with federal regulations and that supporting documentation is appropriately retained as required.   Views of Responsible Officials: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key individuals. Continuous monitoring of program records will be implemented to ensure compliance with federal, Institutional and program requirements. The programs will review existing program operating procedures manuals to identify needed updates to current policies and procedures to align with federal, institutional and program requirements. The program stall will also engage in professional development opportunities to improve grant management.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 391625 2023-004
    Material Weakness
  • 391626 2023-004
    Material Weakness
  • 391627 2023-004
    Material Weakness
  • 391628 2023-004
    Material Weakness
  • 391629 2023-004
    Material Weakness
  • 391630 2023-005
    Material Weakness
  • 391631 2023-005
    Material Weakness
  • 391632 2023-006
    Significant Deficiency
  • 391633 2023-006
    Significant Deficiency
  • 391634 2023-007
    Significant Deficiency
  • 391635 2023-007
    Significant Deficiency
  • 391636 2023-008
    Significant Deficiency
  • 391637 2023-008
    Significant Deficiency
  • 391638 2023-008
    Significant Deficiency
  • 391639 2023-010
    -
  • 968067 2023-004
    Material Weakness
  • 968068 2023-004
    Material Weakness
  • 968069 2023-004
    Material Weakness
  • 968070 2023-004
    Material Weakness
  • 968071 2023-004
    Material Weakness
  • 968072 2023-005
    Material Weakness
  • 968073 2023-005
    Material Weakness
  • 968074 2023-006
    Significant Deficiency
  • 968075 2023-006
    Significant Deficiency
  • 968076 2023-007
    Significant Deficiency
  • 968077 2023-007
    Significant Deficiency
  • 968078 2023-008
    Significant Deficiency
  • 968080 2023-008
    Significant Deficiency
  • 968081 2023-010
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $10.52M
84.063 Federal Pell Grant Program $4.17M
84.031 Higher Education_institutional Aid $804,354
84.007 Federal Supplemental Educational Opportunity Grants $516,103
84.047 Trio_upward Bound $512,136
84.033 Federal Work-Study Program $383,198
93.317 Emerging Infections Programs $335,646
84.042 Trio_student Support Services $299,220
84.120 Minority Science and Engineering Improvement $286,874
15.932 Preservation of Historic Structures on the Campuses of Historically Black Colleges and Universities (hbcus). $278,558
47.076 Education and Human Resources $241,588
84.425 Education Stabilization Fund $223,668
84.217 Trio_mcnair Post-Baccalaureate Achievement $187,534
45.313 Laura Bush 21st Century Librarian Program $81,812
84.335 Child Care Access Means Parents in School $79,262
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $49,093
89.003 National Historical Publications and Records Grants $40,027
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $36,767
17.268 H-1b Job Training Grants $36,165
97.061 Centers for Homeland Security $28,231
12.598 Centers for Academic Excellence $26,832
45.310 Grants to States $13,120
11.028 Connecting Minority Communities Pilot Program $6,306
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $5,272
93.859 Biomedical Research and Research Training $2,960
84.038 Federal Perkins Loan Program $0