EIN: 436003569
UEI: SLW1H99F22C3
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 2024. 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 June 20, 2025, which was (426 days ago).
What is a management decision? →Finding 2024-002 - Material Weakness: Reporting - Compliance and Control Finding ALN 84.425 - Higher Education Emergency Relief Fund – Institutional Portion Federal Agency: U.S. Department of Education Federal Award Number: P425F204445 Pass-Through Entity: None Criteria Or Specific Requirement: In accordance with the Department of Education’s Frequently Asked Questions for the Higher Education Emergency Relief Fund (HEERF) the University is required to post to its website a quarterly report accurately covering the aggregate amounts spent for the HEERF institutional portion for each quarterly reporting period within 10 days after the end of each calendar quarter. Condition: The University did not make its HEERF quarterly reports timely available for two quarters in the year ended June 30, 2024. Additionally, the content of the HEERF Institutional portion spending on two quarterly reports tested did not agree with the costs charged to the HEERF grant for those quarters. Cause: Controls over compliance put in place by management were not operating effectively as it relates to these compliance requirements. Additionally certain costs were not identified as applicable to the HEERF until subsequent to the reporting deadline date. Effect: The public and U.S. Department of Education was not made aware of the University’s use of the HEERF institutional portion funds on a timely or accurately for the quarters noted above. Questioned Costs: Not applicable. Context: Based on the testing completed for reporting, the University inaccurately posted the HEERF quarterly report for the quarter ending March 31, 2024, as the report for the quarter ending December 31, 2023, resulting in the report for the quarter ending December 31, 2023, not being available for review on the University’s website. Additionally, the report for the quarter ending March 31, 2024, was not completed until May 6, 2024, which is 46 days after the end of the quarter which exceeds the deadline of 10 days for posting to the University’s website. The remaining two quarterly reports were posted within 10 days of the end of the quarter. Upon review of the quarterly reports for the quarters ending December 2023 and June 2024 we identified that the expenditures reported on the quarterly reports did not match the expenditures identified as reimbursable expenses using HEERF funds from the transaction detail for those quarters. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management implement a review of the University’s website to ensure that HEERF quarterly reports are accurately uploaded. We recommend that management correct any HEERF quarterly reports that have been posted to the website for which updated expenditure data should be included now that all costs have been identified. We recommend that management develops controls to ensure that compliance requirements related to report timeliness and accuracy are met for other current and future programs. Views Of Responsible Officials And Planned Corrective Action: Management has addressed this material weakness by determining the root cause and ensuring corrective measures are taken. Management will provide targeted training related to reporting for key staff to ensure they are adequately equipped to implement and maintain the procedures necessary. Management will also establish an internal monitoring system to regularly evaluate compliance with internal controls. Anticipated Completion Date: December 2024 Responsible Official: Dr. Gerald Shields, Interim Vice President for Finance and Administration
Finding 2024-002 Personnel Responsible For Corrective Action: Dr. Gerald Shields, Interim Vice President for Finance and Administration Anticipated Completion Date: December 2024 Correction Action Plan: Management has addressed this material weakness by determining the root cause and ensuring corrective measures are taken. Management will provide targeted training related to reporting for key staff to ensure they are adequately equipped to implement and maintain the procedures necessary. Management will also establish an internal monitoring system to regularly evaluate compliance with internal controls.
Finding 2024-003 – Significant Deficiency: Special Tests and Provisions - Compliance and Control Finding Student Financial Aid Cluster Federal Agency: U.S. Department of Education Federal Award Numbers: P268K241752, P063P231752, P379T241752, P033A232382 Pass-Through Entity: None Criteria Or Specific Requirement: The Federal Trade Commission (FTC) issued the FTC Safeguards Rule on December 9, 2021 and gave notice to entities that are required to follow the Gramm-Leach-Bliley Act (GLBA) that each entity would be required to be in compliance with the revised requirements no later than June 9, 2023. The FTC Safeguards Rule expanded the requirements for the Written Information Security Program (WISP) required to be established by the University. The requirements for the WISP noted at 16 CFR 314.4 require that the University designate a Qualified Individual responsible for overseeing and implementing the University’s information security program, be based on a risk assessment that identifies reasonably foreseeable internal and external risks and establishes safeguards to address those risks, and requires that the following 8 safeguards be documented: • Implement and periodically review access controls • Conduct a periodic inventory of data, noting where it is collected, stored, or transmitted • Encrypt customer information on the institution’s system and when it’s in transit. • Assess apps developed by the institution • Implement multi-factor authentication for anyone accessing customer information on the institution’s system • Dispose of customer information securely • Anticipate and evaluate changes to the information system or network • Maintain a log of authorized users’ activity and keep an eye out for unauthorized access In addition, the University is responsible for regularly testing and monitoring the effectiveness of the safeguards it has implemented and establishing how it will complete the monitoring and testing in the WISP. The University is also responsible for documenting in the WISP how it will oversee its information system service providers and shall also provide for the evaluation and adjustment of its information security program in light of the results of the required testing and monitoring; the results of the required risk assessments; any material changes to the University’s operations or business arrangements; or any other circumstances that it knows or has reason to know may have a material impact on the University’s information security program. Condition: The University completed a maturity assessment in the year ended June 30, 2024. However, the University’s maturity assessment did not include formal documentation of threats, likelihood and impact of risks required in an annual risk assessment as required by the FTC Safeguards Rule and 16 CFR 314.4 and the University did not formally document how the University’s responses to the risks impacted the University’s information security program. Cause: Controls over compliance put in place by management were not operating effectively as it relates to these compliance requirements. Effect: The failure to meet the requirements of the FTC Safeguards Rule including basing the WISP on an annual risk assessment could make the University vulnerable to cyber security and student data protection risks. Questioned Costs: Not applicable. Context: We inquired with the University personnel regarding the process of establishing the WISP and reviewed the WISP documentation and University policies. The University provided a maturity assessment document that was completed during the year ended June 30, 2024; however, the document did not include any formal documentation of the internal and external risks for the University and how the WISP was updated by a risk assessment completed. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management document threats, likelihood of threats and impact for each risk identified and update its WISP and related policies and procedures documents each year based on the risk assessment completed. Views Of Responsible Officials And Planned Corrective Action: Southeast Missouri State University acknowledges the requirements of Title 16 CFR 314.4. Procedures are in place to identify and mitigate known security threats. The University’s Risk Assessment accomplished in 2024 was based on the NIST Cyber Security Framework, and was conducted as expected. Threats were documented in the annual Risk Assessment, Annual Security Report, weekly internal/external security scans and any known security incidents. Southeast is reviewing its risk assessment process and documentation to align with meeting GBLA compliance more closely. Anticipated Completion Date: June 2025 Responsible Official: Assistant Vice President – Information Technology
Finding 2024-003 Personnel Responsible For Corrective Action: Floyd Davenport, Assistant Vice President – Information Technology Anticipated Completion Date: June 2025 Correction Action Plan: Southeast Missouri State University acknowledges the requirements of Title 16 CFR 314.4. Procedures are in place to identify and mitigate known security threats. The University’s Risk Assessment accomplished in 2024 was based on the NIST Cyber Security Framework, and was conducted as expected. Threats were documented in the annual Risk Assessment, Annual Security Report, weekly internal/external security scans and any known security incidents. Southeast is reviewing its risk assessment process and documentation to align with meeting GBLA compliance more closely.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 17, 2024. 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 September 17, 2024, which was (702 days ago).
What is a management decision? →Finding 2023-002 - Material Weakness: Cash Management and Reporting – Control Finding ALN 84.031 - Higher Education Institutional Aid – Title III Federal Agency: U.S. Department of Education Pass-Through Entity: None Criteria Or Specific Requirement: Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal programs. Condition: Based on the testing completed for cash management and reporting, the University did not provide documentation of a review of cash drawdowns and financial reimbursement reports to verify that the correct amount of funds are requested. Cause: Controls over compliance put in place by management were not operating effectively as it relates to these compliance requirements. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: During testing performed for cash management and reporting, we noted both of the two reimbursement requests and financial reimbursement reports selected for testwork were completed and drawn down without a review by a second individual. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management implement a review of the cash drawdown requests. The review should be properly documented with the reviewer’s signature and the date the review was performed. The review should be performed by someone other than the preparer and who has knowledge of the grant’s requirements. Views Of Responsible Officials And Planned Corrective Action: Although the appropriate controls were in place, the gap noted in the finding was created by a severe staffing shortage in the University Controller’s Office rendered proper segregation of duties and secondary reviews a practical impossibility. The staffing situation has since been remediated, both in the short-term via outsourcing and in the longer term via the hiring of a Controller and a complement of four accountants. The controls are once again functioning as intended, and the Controller will have ongoing oversight for ensuring that remains the case.
Finding 2023-002 Personnel Responsible For Corrective Action: Brad Sheriff, Vice President for Finance and Administration Anticipated Completion Date: June 30, 2024 Correction Action Plan: Although the appropriate controls were in place, the gap noted in the finding was created by a severe staffing shortage in the University Controller’s Office rendered proper segregation of duties and secondary reviews a practical impossibility. The staffing situation has since been remediated, both in the short-term via outsourcing and in the longer term via the hiring of a Controller and a complement of four accountants. The controls are once again functioning as intended, and the Controller will have ongoing oversight for ensuring that remains the case.
Finding 2023-003 - Material Weakness: Cash Management – Control Finding ALN 84.425 - Higher Education Emergency Relief Fund Federal Agency: U.S. Department of Education Pass-Through Entity: None Criteria Or Specific Requirement: Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal programs. Condition: Based on the testing completed for cash management, the University did not provide documentation of a review of cash drawdowns to verify that the correct amount of funds are requested. Cause: Controls over compliance put in place by management were not operating effectively as it relates to these compliance requirements. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: During testing performed for cash management, we noted all of the three reimbursement requests selected for testwork were completed and drawn down without a review by a second individual. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management implement a review of the cash drawdown requests. The review should be properly documented with the reviewer’s signature and the date the review was performed. The review should be performed by someone other than the preparer and who has knowledge of the grant’s requirements. Views Of Responsible Officials And Planned Corrective Action: Although the appropriate controls were in place, the gap noted in the finding was created by a severe staffing shortage in the University Controller’s Office rendered proper segregation of duties and secondary reviews a practical impossibility. The staffing situation has since been remediated, both in the short-term via outsourcing and in the longer term via the hiring of a Controller and a complement of four accountants. The controls are once again functioning as intended, and the Controller will have ongoing oversight for ensuring that remains the case.
Finding 2023-003 Personnel Responsible For Corrective Action: Brad Sheriff, Vice President for Finance and Administration Anticipated Completion Date: June 30, 2024 Correction Action Plan: Although the appropriate controls were in place, the gap noted in the finding was created by a severe staffing shortage in the University Controller’s Office rendered proper segregation of duties and secondary reviews a practical impossibility. The staffing situation has since been remediated, both in the short-term via outsourcing and in the longer term via the hiring of a Controller and a complement of four accountants. The controls are once again functioning as intended, and the Controller will have ongoing oversight for ensuring that remains the case.
Finding 2023-004 - Material Weakness: Allowable Costs & Activities - Compliance and Control Finding ALN 84.031 - Higher Education Institutional Aid - Title III Federal Agency: U.S. Department of Education Pass-Through Entity: None Criteria Or Specific Requirement: Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal programs. Condition: Based on the testing completed for allowable costs and activities, the University did not provide documentation of a review of time and effort certifications for employees who charge time to the grant. Cause: Controls over compliance put in place by management were not operating effectively as it relates to these compliance requirements. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: During testing performed for allowable costs and activities, for the 16 certifications selected for testwork, we noted the University did not provide documentation of a second review of the time and effort certifications for employees who charge time to the grant. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management put a control in place for a review of the of the time and effort certifications. The review should be properly documented with the reviewer’s signature and the date the review was performed. The review should be performed by someone other than the preparer and who has knowledge of the grant’s requirements. Views Of Responsible Officials And Planned Corrective Action: The Controller’s Office will pull time and effort reports from Banner at the time of sponsor invoicing and not less than quarterly. The reports will be sent first to those employees charging time to grants for their review and certification (by signature). The reports will then be sent to each employee’s immediate supervisor for review and certification (by signature). If the immediate supervisor is not the principal investigator or project director, the PI/PD will also be required to review and certify the report (by signature). Certified reports must be returned to the Controller’s Office where they will be reviewed for any change that may need to be made by the Grants Accounting staff via labor redistributions. Once any necessary change has been made, the certified reports will be filed in the Controller’s Office and, if required, submitted with the invoice to the sponsor.
Finding 2023-004 Personnel Responsible For Corrective Action: Brad Sheriff, Vice President for Finance and Administration Anticipated Completion Date: June 30, 2024 Correction Action Plan: The Controller’s Office will pull time and effort reports from Banner at the time of sponsor invoicing and not less than quarterly. The reports will be sent first to those employees charging time to grants for their review and certification (by signature). The reports will then be sent to each employee’s immediate supervisor for review and certification (by signature). If the immediate supervisor is not the principal investigator or project director, the PI/PD will also be required to review and certify the report (by signature). Certified reports must be returned to the Controller’s Office where they will be reviewed for any change that may need to be made by the Grants Accounting staff via labor redistributions. Once any necessary change has been made, the certified reports will be filed in the Controller’s Office and, if required, submitted with the invoice to the sponsor.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 1, 2021. 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 June 1, 2022, which was (1541 days ago).
What is a management decision? →Finding 2021-001 Material Weakness: Reporting - Control and Compliance Finding AL 83.425F - Education Stabilization Fund ? HEERF Institutional Portion and 84.425M - HEERF Strengthening Institutions Program Federal Agency: U.S. Department of Education Pass-Through Entity: None Criteria Or Specific Requirement: The compliance provisions of the HEERF program under the Coronavirus Aid, Relief and Economic Security (CARES) Act 18004(e) and the Coronavirus Response and Relief Supplemental Appropriations (CRRSAA) Act 314(e) require a report to be filed quarterly and posted publicly on the University?s website no later than 10 days after the end of each calendar quarter. Additionally, Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the reporting requirements of the federal program including timely and accurate reporting. Condition: The quarterly report for the period October 1, 2020 - December 31, 2020 was not completed and posted to the University?s website. In addition, the quarterly report for the period April 1, 2021 - June 30, 2021, while completed and posted to the University?s website in a timely fashion, contained inaccurate information. Cause: Controls over compliance put in place by management were not functioning as designed. Effect: The possibility exists that noncompliance with federal reporting requirements could go undetected without proper controls over compliance. Questioned Costs: Not Applicable. Context: Internal controls as designed by the University to ensure accurate and timely reporting were not in place during the current year. During the year, there were only 2 out of 4 quarters in which funding was spent. For the 2 quarters in which funding was spent, a quarterly report was required to be submitted to report spending under the grant contract. The quarterly report for the period October 1, 2020 - December 31, 2020 was not completed and posted to the University?s website. The quarterly reported for the period April 1, 2021 - June 30, 2021, while completed and posted to the University?s website in a timely fashion, contained inaccurate information. Identification As A Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management review the internal controls over reporting to ensure the information is accurately and submitted in a timely manner and in accordance with the compliance requirements of the program Views Of Responsible Officials: Management concurs with the finding and has established clear lines of accountability within an enhanced internal control over required reporting for HEERF Institutional and SIP funds.
Finding 2021-001 Personnel Responsible For Corrective Action: (Interim) Controller ? Angela Birk; Assistant Vice President for Financial Services (AVP) ? Sue Wilde Anticipated Completion Date: November 15, 2021 Correction Action Plan: All required reporting for HEERF Institutional and SIP funds will be assigned to the Interim Controller until such time as a permanent Controller is named. Although the (Interim) Controller may delegate preparation of the reports, s/he will perform a detailed review of the reports and underlying data against the compliance requirements governing the reports. The completed, approved reports will be transmitted to the AVP no later than five (5) calendar days following the end of the quarterly reporting period. The AVP will perform a final review before providing the reports to University Marketing for purposes of posting them on the University?s website. University Marketing will post the reports no later than ten (10) calendar days following the end of the quarterly reporting period and advise the AVP when the reports are posted and publicly available.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 27, 2018. 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 May 27, 2019, which was (2642 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 1, 2016. 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 June 1, 2017, which was (3367 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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