GRADUATE SCHOOL

EIN: 264232788

UEI: GSA_MIGRATION

Data as of August 21, 2026

GRADUATE SCHOOL6 audit years4 findings2 repeat
6
Audit Years
4
Total Findings
2
Repeat Findings

FY 2021-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 16, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 16, 2023 (1133 days ago).

What is a management decision? →
2021-003
Reporting

During our testing, we noted that Graduate School did not file one semi-annual financial report within 30 days of the end of each respective reporting period. In addition, we noted that Graduate School did not file one final performance report within 90 calendar days after the period of performance end date. Questioned costs: None Context: One semi-annual financial report tested was submitted 2 days after the required submission date. In addition, one final performance report was submitted 183 days after the required submission date. Cause: Various organizational changes in the fiscal year 2021 contributed to the delayed filings of the report. Repeat Finding: This is not a repeat finding. Effect: Failure to comply with these reporting requirements may jeopardize the School?s eligibility for future awards and/or delays in payments. Recommendation: The organization should establish an internal control to monitor and ensure compliance with the reporting requirements of the award. Views of responsible officials: There is no disagreement with the audit finding.

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2021 ? 003 Reporting Federal agency: U.S. Department of State, Professional and Cultural Exchange Programs/U.S. Department of Health and Human Services Federal program title: International Visitor Leadership Program CFDA Number: 19.402 Award Period: August 7, 2019 ? June 30, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires submitting the interim and/or quarterly and/or semi-annual performance and financial reports within 30 days after the end of the reporting period and final performance and financial reports within 90 calendar days after the period of performance end date. Condition: During our testing, we noted that Graduate School did not file one semi-annual financial report within 30 days of the end of each respective reporting period. In addition, we noted that Graduate School did not file one final performance report within 90 calendar days after the period of performance end date. Questioned costs: None Context: One semi-annual financial report tested was submitted 2 days after the required submission date. In addition, one final performance report was submitted 183 days after the required submission date. Cause: Various organizational changes in the fiscal year 2021 contributed to the delayed filings of the report. Repeat Finding: This is not a repeat finding. Effect: Failure to comply with these reporting requirements may jeopardize the School?s eligibility for future awards and/or delays in payments. Recommendation: The organization should establish an internal control to monitor and ensure compliance with the reporting requirements of the award. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

U.S. Department of State ? Bureau of Educational and Cultural Affairs 2021-003 International Visitor Leadership Program ? Assistance Listing No. 19.402 Recommendation: The organization should establish an internal control to monitor and ensure compliance with the reporting requirements of the award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Project Director will ensure that the Schedule of Grant Deliverables is kept up to date and documentation is maintained if due dates and reporting requirements are changed by agreement with the Grantor. Schedule will be reviewed on a regular basis by Project Director and Director of Accounting & Finance to ensure that all reports are filed in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Allyson Burton, Director, Accounting and Finance June 2022

About Reporting →
2021-004
Special Tests & Provisions

During our testing, we noted that Graduate School did not submit one report 60 days in advance of the beginning date of the project. Graduate School also did not submit evaluation report for another program withing 10 business days subsequent to the ending date of the project. Questioned costs: None Context: One project proposal report tested was submitted 16 days after the required submission date. One project evaluation report was submitted 22 days after the required submission date. Cause: Various organizational changes in the fiscal year 2021 contributed to the delayed filings of the special reports. Repeat Finding: This is not a repeat finding. Effect: Failure to comply with these special reporting requirements may jeopardize the School?s eligibility for future awards and/or delays in payments. Recommendation: The organization should establish an internal control to monitor and ensure compliance with the special reporting requirements of the award. Views of responsible officials: There is no disagreement with the audit finding.

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2021 ? 004 Special Tests and Provisions Federal agency: U.S. Department of State, Professional and Cultural Exchange Programs/U.S. Department of Health and Human Services Federal program title: International Visitor Leadership Program CFDA Number: 19.402 Award Period: August 7, 2019 ? June 30, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Based on the special provisions of the grant agreement, for different types of projects, the submission of project proposal is required 14, 30, or 60 days in advance of the beginning date of the project. Also, evaluation reports are required to be submitted within 10 business days subsequent to the ending date of the project. Condition: During our testing, we noted that Graduate School did not submit one report 60 days in advance of the beginning date of the project. Graduate School also did not submit evaluation report for another program withing 10 business days subsequent to the ending date of the project. Questioned costs: None Context: One project proposal report tested was submitted 16 days after the required submission date. One project evaluation report was submitted 22 days after the required submission date. Cause: Various organizational changes in the fiscal year 2021 contributed to the delayed filings of the special reports. Repeat Finding: This is not a repeat finding. Effect: Failure to comply with these special reporting requirements may jeopardize the School?s eligibility for future awards and/or delays in payments. Recommendation: The organization should establish an internal control to monitor and ensure compliance with the special reporting requirements of the award. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

U.S. Department of State ? Bureau of Educational and Cultural Affairs 2021-004 International Visitor Leadership Program ? Assistance Listing No. 19.402 Recommendation: The organization should establish an internal control to monitor and ensure compliance with the special reporting requirements of the award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:. Project Director will ensure that the Schedule of Grant Deliverables is kept up to date and documentation is maintained if due dates and reporting requirements are changed by agreement with the Grantor. Schedule will be reviewed on a regular basis by Project Director and Director of Accounting & Finance to ensure that all reports are filed in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Allyson Burton, Director, Accounting and Finance Planned completion date for corrective action plan: June 2022

About Special Tests and Provisions →

FY 2017-06-30

FAC accepted this audit on May 3, 2018 — management decision was due November 3, 2018.

2017-002
Cash Management
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-001

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FY 2016-06-30

FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.

2016-002
Reporting
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-006

About Reporting →

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