Finding 975403 (2023-004)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-05-30
Audit: 307540
Organization: The Land Institute (KS)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The Institute failed to request prior approval for the disengagement of key personnel, violating federal requirements.
  • Impacted Requirements: Non-compliance with 2 CFR Section 200.308(c)(2) and (3) regarding changes in key personnel for federal awards.
  • Recommended Follow-Up: Update policies to ensure management understands and complies with key personnel requirements in the Uniform Guidance.

Finding Text

Federal Assistance Number – Research and Development Cluster, Multiple Federal Grantors, Multiple Award Periods Criteria or Specific Requirement – Special Test - Key Personnel In accordance with 2 CFR Section 200.308(c)(2) and (3), for non-construction federal awards, recipients must request prior approvals from federal awarding agencies for the change in a key person specified in the application or the federal award or the disengagement from the project for more than three months, or a 25 percent reduction in time devoted to the project, by the approved project director or principal investigator. Condition – During testing, we did not identify any requests for changes or disengagement of key personnel. Questioned Costs – None noted. Context – During testing of key personnel, three individuals were included in the project budget for grant 2020-68012-31934 (ALN # 10.310) and only two were noted to have participated in the project during the year. The Institute provided support for the disengagement of one key personnel that was reported to the grantor; however, the reporting occurred after the fact rather than receiving prior approval as required by the Uniform Guidance. Effect – The disengagement of a named key person may have occurred without prior approval. Cause – The Institute's misunderstanding of the requirements. Identification as a Repeat Finding, if applicable – Not a repeat finding. Recommendation – Policies and procedures should be modified to ensure that management understands the key personnel policies and procedures outlined by the Uniform Guidance and that the Institute is in compliance. Views of Responsible Official and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 398937 2023-002
    Material Weakness
  • 398938 2023-002
    Material Weakness
  • 398939 2023-002
    Material Weakness
  • 398940 2023-002
    Material Weakness
  • 398941 2023-002
    Material Weakness
  • 398942 2023-002
    Material Weakness
  • 398943 2023-002
    Material Weakness
  • 398944 2023-002
    Material Weakness
  • 398945 2023-002
    Material Weakness
  • 398946 2023-002
    Material Weakness
  • 398947 2023-002
    Material Weakness
  • 398948 2023-003
    Material Weakness
  • 398949 2023-003
    Material Weakness
  • 398950 2023-003
    Material Weakness
  • 398951 2023-003
    Material Weakness
  • 398952 2023-003
    Material Weakness
  • 398953 2023-003
    Material Weakness
  • 398954 2023-003
    Material Weakness
  • 398955 2023-003
    Material Weakness
  • 398956 2023-003
    Material Weakness
  • 398957 2023-003
    Material Weakness
  • 398958 2023-003
    Material Weakness
  • 398959 2023-004
    Material Weakness
  • 398960 2023-004
    Material Weakness
  • 398961 2023-004
    Material Weakness
  • 398962 2023-004
    Material Weakness
  • 398963 2023-004
    Material Weakness
  • 398964 2023-004
    Material Weakness
  • 398965 2023-004
    Material Weakness
  • 398966 2023-004
    Material Weakness
  • 398967 2023-004
    Material Weakness
  • 398968 2023-004
    Material Weakness
  • 398969 2023-004
    Material Weakness
  • 975379 2023-002
    Material Weakness
  • 975380 2023-002
    Material Weakness
  • 975381 2023-002
    Material Weakness
  • 975382 2023-002
    Material Weakness
  • 975383 2023-002
    Material Weakness
  • 975384 2023-002
    Material Weakness
  • 975385 2023-002
    Material Weakness
  • 975386 2023-002
    Material Weakness
  • 975387 2023-002
    Material Weakness
  • 975388 2023-002
    Material Weakness
  • 975389 2023-002
    Material Weakness
  • 975390 2023-003
    Material Weakness
  • 975391 2023-003
    Material Weakness
  • 975392 2023-003
    Material Weakness
  • 975393 2023-003
    Material Weakness
  • 975394 2023-003
    Material Weakness
  • 975395 2023-003
    Material Weakness
  • 975396 2023-003
    Material Weakness
  • 975397 2023-003
    Material Weakness
  • 975398 2023-003
    Material Weakness
  • 975399 2023-003
    Material Weakness
  • 975400 2023-003
    Material Weakness
  • 975401 2023-004
    Material Weakness
  • 975402 2023-004
    Material Weakness
  • 975404 2023-004
    Material Weakness
  • 975405 2023-004
    Material Weakness
  • 975406 2023-004
    Material Weakness
  • 975407 2023-004
    Material Weakness
  • 975408 2023-004
    Material Weakness
  • 975409 2023-004
    Material Weakness
  • 975410 2023-004
    Material Weakness
  • 975411 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
47.074 Biological Sciences $88,793
10.310 Agriculture and Food Research Initiative $84,682
10.307 Organic Agriculture Research and Extension Initiative $29,487
10.330 Alfalfa and Forage Research Program $24,843
10.001 Agricultural Research-Basic and Applied Research $14,315
10.215 Sustainable Agriculture Research and Education $9,322