EIN: 310536715
UEI: V62NC51F7YV1
Audited by: RSM US LLP
Cognizant agency: 12 [Department of Defense]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 2026. 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 9, 2026 (62 days ago).
What is a management decision? →FAC accepted this audit on November 21, 2024 — management decision was due May 21, 2025.
FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on November 14, 2023 — management decision was due May 14, 2024.
FAC accepted this audit on December 8, 2022 — management decision was due June 8, 2023.
Amounts claimed for the institutional portion by the University were originally reported in theHEERF quarterly reporting as fiscal year 2021 lost revenue rather than fiscal year 2022 lost revenue.Questioned Costs: None.Effect: Fiscal year 2021 lost revenue was reported rather than fiscal year 2022 lost revenue. Reportingshould match the period in which lost revenue was claimed to not result in the DOE withholding paymentsto the University.Cause: Changes to the program rules, regulations, and reporting for the HEERF programs were evolvingthroughout the different phases of the program. The issue identified is the result of reporting the incorrectyear of lost revenue being claimed as the program rules were being developed and communicated tograntees which resulted in the original filing reporting fiscal year 2021 lost revenue.Recommendation: We recommend the University amend the previously posted reports. The Federalfunding for this program has ended. If the DOE should add additional funding or create new or similarprograms, we recommend that management regularly monitor and manage changes to rules andregulations promulgated by the DOE.View of Responsible Officials and Planned Corrective Actions: Management accepts the identifiedfinding.
Show full finding ▾Hide full finding ▴Finding No. 2022-001 ? Higher Education Emergency Relief Fund (HEERF) ReportingFederal Agency: Department of Education (DOE)Federal Program: COVID-19 Education Stabilization Fund Under the Coronavirus Aid, Relief andEconomic Security Act (CARES Act): ALN: 84.425FCriteria: Reporting requirements to the DOE state that the University ensure the institutional portion ofHEERF is accurately reported by quarter in the quarter funds are drawn from the G5 system.Condition: Amounts claimed for the institutional portion by the University were originally reported in theHEERF quarterly reporting as fiscal year 2021 lost revenue rather than fiscal year 2022 lost revenue.Questioned Costs: None.Effect: Fiscal year 2021 lost revenue was reported rather than fiscal year 2022 lost revenue. Reportingshould match the period in which lost revenue was claimed to not result in the DOE withholding paymentsto the University.Cause: Changes to the program rules, regulations, and reporting for the HEERF programs were evolvingthroughout the different phases of the program. The issue identified is the result of reporting the incorrectyear of lost revenue being claimed as the program rules were being developed and communicated tograntees which resulted in the original filing reporting fiscal year 2021 lost revenue.Recommendation: We recommend the University amend the previously posted reports. The Federalfunding for this program has ended. If the DOE should add additional funding or create new or similarprograms, we recommend that management regularly monitor and manage changes to rules andregulations promulgated by the DOE.View of Responsible Officials and Planned Corrective Actions: Management accepts the identifiedfinding.
Finding Number 2022-001 ? Higher Education Emergency Relief Fund (HEERF) ReportingThe University experienced material lost revenue in fiscal years 2020, 2021 and 2022 due to the impactof COVID-19 on operations. Management will amend the previously posted reports and correctivemeasures will be taken to monitor and manage changes to rules and regulations promulgated by the DOEif applicable.
FAC accepted this audit on March 22, 2022 — management decision was due September 22, 2022.
During fiscal 2021, the University identified one contract that had two instances totaling approximately $2,700,000 in which the University advance billed for costs yet to be incurred when contract requirements did not allow for advance billing. Cause: The operation of the University?s controls failed in preventing and detecting on a timely basis the advance billing from occurring. It appears the deficiency in operation was isolated to one contract. Effect: During fiscal year 2019 and 2020, the University billed approximately $1.6 million and $1.1 million, respectively, in advance of incurring the associated costs. As noted above the amounts received were subsequently applied against qualifying expenditures resulting in a net advance billing of $265,000. The net affect of this deficiency resulted in the University having cash in advance of expenditures Questioned Costs: We noted that while the University advance billed under this contract, they subsequently applied the amounts received against future contract expenditures resulting in a net advance billing of $265,000 as of the date it was identified. The University subsequently reimbursed the funding agency for the amount of the net advance billing and self-reported the matter to the funding agency. Context: Isolated to a certain contract. Repeat Finding: No Recommendation: We recommend that the University evaluate its internal controls to strengthen its review process to ensure amounts billed are in accordance with contractual arrangements for costs incurred, as applicable. Views of responsible officials: Management agrees with the finding. See page 75 for Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 ? Advanced Billing Federal Program: Research and Development Cluster Federal Assistance Listing Number: 12.RD Federal Agency: Department of Air Force Award Year: 2018 Criteria: The University has certain contract requirements that do not allow for advance billing of contract costs yet to be incurred. These contracts require the University to be paid on a cost-reimbursement basis. Condition: During fiscal 2021, the University identified one contract that had two instances totaling approximately $2,700,000 in which the University advance billed for costs yet to be incurred when contract requirements did not allow for advance billing. Cause: The operation of the University?s controls failed in preventing and detecting on a timely basis the advance billing from occurring. It appears the deficiency in operation was isolated to one contract. Effect: During fiscal year 2019 and 2020, the University billed approximately $1.6 million and $1.1 million, respectively, in advance of incurring the associated costs. As noted above the amounts received were subsequently applied against qualifying expenditures resulting in a net advance billing of $265,000. The net affect of this deficiency resulted in the University having cash in advance of expenditures Questioned Costs: We noted that while the University advance billed under this contract, they subsequently applied the amounts received against future contract expenditures resulting in a net advance billing of $265,000 as of the date it was identified. The University subsequently reimbursed the funding agency for the amount of the net advance billing and self-reported the matter to the funding agency. Context: Isolated to a certain contract. Repeat Finding: No Recommendation: We recommend that the University evaluate its internal controls to strengthen its review process to ensure amounts billed are in accordance with contractual arrangements for costs incurred, as applicable. Views of responsible officials: Management agrees with the finding. See page 75 for Corrective Action Plan.
2. Corrective actions planned: Finding Number 2021-001 ? Advanced Billing Leadership concurs with the finding identified above. The University has taken several corrective actions that will ensure against a recurrence of any advance billing. The University recently re-implemented its research accounting system to strengthen internal controls, including the ability to enable timely reconciliation between recorded costs and invoiced amounts. These systematic controls prevent invoices from being submitted to sponsors for payment until discrepancies are resolved. Further the University has made personnel enhancements to the sponsored research billing team and implemented new monitoring procedures to allow better oversight of that team by more senior business personnel. Finally, additional training has and will continue to be provided to program managers as well as all members of the accounting and budgeting teams on the proper management of federal funds and proper procedures for obtaining approval for changes in contract terms. 3. Anticipated completion date: The strengthening of internal controls and the re-implementation of the research accounting system has been completed. Training related to this issue has occurred, and regular training as described above will be continuous and ongoing.
FAC accepted this audit on April 20, 2021 — management decision was due October 20, 2021.
FAC accepted this audit on November 10, 2019 — management decision was due May 10, 2020.
FAC accepted this audit on November 25, 2018 — management decision was due May 25, 2019.
FAC accepted this audit on February 23, 2018 — management decision was due August 23, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 12, 2016 — management decision was due May 12, 2017.
GSA_MIGRATION
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GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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