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.