EIN: 576001153
UEI: J22LNTMEDP73
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 26, 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 July 26, 2024 (761 days ago).
What is a management decision? →During fiscal year ended June 30, 2023, approximately $5,840,000 of the ARP institutional portion was disbursed more than 3 days after the G5 cash draw receipt. Questioned Costs: None noted. Context: During our testing, we noted that the University was not in compliance with the ARP Cash Management requirements. Cause: The University had drawn down their remaining HEERF allotment near the end of FY22, as it was expected that each campus had spent their allotment. The Aiken and Salkehatchie campuses did not identify allowable costs before year end. The funding was held at USC until April 2023 when it was expended, which results in non-compliance with cash management regulations. Effect: The University pulled down funds from G5 and did not disburse them within the required days of disbursement and therefore did not comply with the requirements. Repeat Finding: No. Recommendation: We recommend that the University continuously enhance its monitoring control over administration and disbursement of HEERF money, in order to ascertain complete and accurate compliance with cash management principles and requirements. We also recommend that the University determines if any interest earned on these funds before expenditure should be returned to ED. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Numbers: 84.425F – Higher Education Emergency Relief Fund (HEERF) Institutional Portion Federal Award Identification Number and Year: P425F201713 and P425F201723 Award Period: July 1, 2022, to June 30, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Controls over Compliance. Criteria or Specific Requirement: In addition to the basic cash management principles, for Coronavirus Relief and Response Supplemental Appropriation (CRRSAA), HEERF II and the American Rescue Plan Act (ARP), HEERF III, the Certification, agreements and/or supplemental agreements require that the student aid portion (ALN 84.425E) should be disbursed within 15 calendar days of the drawdown from Education Department’s (ED) G5 grants system and Institutional Aid Portion, (a)(2), and (a)(3) funds (all other ALNs) should be disbursed within 3 calendar days of the drawdown from G5. For lost revenue, the “obligation” occurs on the date the institution completes its estimate of its amount of lost revenue after the estimation period. Condition: During fiscal year ended June 30, 2023, approximately $5,840,000 of the ARP institutional portion was disbursed more than 3 days after the G5 cash draw receipt. Questioned Costs: None noted. Context: During our testing, we noted that the University was not in compliance with the ARP Cash Management requirements. Cause: The University had drawn down their remaining HEERF allotment near the end of FY22, as it was expected that each campus had spent their allotment. The Aiken and Salkehatchie campuses did not identify allowable costs before year end. The funding was held at USC until April 2023 when it was expended, which results in non-compliance with cash management regulations. Effect: The University pulled down funds from G5 and did not disburse them within the required days of disbursement and therefore did not comply with the requirements. Repeat Finding: No. Recommendation: We recommend that the University continuously enhance its monitoring control over administration and disbursement of HEERF money, in order to ascertain complete and accurate compliance with cash management principles and requirements. We also recommend that the University determines if any interest earned on these funds before expenditure should be returned to ED. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
HEERF CASH MANAGEMENT Recommendation: We recommend that the University continuously enhance its monitoring control over administration and disbursement of HEERF money, in order to ascertain complete and accurate compliance with cash management principles and requirements. We also recommend that the University determines if any interest earned on these funds before expenditure should be returned to ED. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University worked with the Aiken and Salkehatchie campuses to ensure all expenditures and lost revenue were documented for the HEERF funds that were drawn in accordance with cash management principles and requirements. In addition, the University will review its cash management policies with regard to federal funds to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Mandy Kibler, Associate Vice President and University Controller Planned completion date for corrective action plan: The University has documented all expenditures and lost revenue for the HEERF funds that were drawn in accordance with cash management principles and requirements and will determine if any interest should be returned to ED before December 31, 2023.
During our testing of annual reporting for the University, we noted that there was no amount allocated to the earmarking requirement noted above. Questioned Costs: Unknown. Context: During our testing, we noted that the University was not in compliance with the annual reporting requirements. Cause: The policies and procedures of the University did not ensure that annual reporting requirements were accurately met. Effect: Non-compliance with federal regulations could lead to funds being required to be returned or refunded in order to meet the reporting requirement. Repeat Finding: No. Recommendation: We recommend that the University monitor the reporting requirements of all grants, to ensure they stay in compliance. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Numbers: 84.425F – Higher Education Emergency Relief Fund (HEERF) Institutional Portion Federal Award Identification Number and Year: P425F201713, P425F201715, P425F201717, P425F201719, P425F201723, P425F201726, P425F201732, and P425F201737 Award Period: July 1, 2022, to June 30, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Controls over Compliance. Criteria or Specific Requirement: Under section 2003(5) of the American Rescue Plan Act of 2021 (ARP) (Pub. L. 117-2) (supplemental award or grant) by the U.S. Department of Education, Recipient must use a portion of their institutional funds received under this supplemental award to (a) to implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines; and (b) conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances, described in section 479A of the Higher Education Act of 1965, as amended (HEA) (20 USC § 1087tt). Condition: During our testing of annual reporting for the University, we noted that there was no amount allocated to the earmarking requirement noted above. Questioned Costs: Unknown. Context: During our testing, we noted that the University was not in compliance with the annual reporting requirements. Cause: The policies and procedures of the University did not ensure that annual reporting requirements were accurately met. Effect: Non-compliance with federal regulations could lead to funds being required to be returned or refunded in order to meet the reporting requirement. Repeat Finding: No. Recommendation: We recommend that the University monitor the reporting requirements of all grants, to ensure they stay in compliance. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
HEERF ANNUAL REPORTING Recommendation: We recommend that the University monitor the reporting requirements of all grants, to ensure they stay in compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will monitor reporting requirements for HEERF funds for its annual report and will amend the prior report as needed for compliance. Name(s) of the contact person(s) responsible for corrective action: Mandy Kibler, Associate Vice President and University Controller Planned completion date for corrective action plan: The University will submit the final HEERF Annual Report for CY2023 in spring 2024 and will amend the CY2022 in spring 2024 to ensure reporting requirements are met.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
C. We noted 13 projects that had the incorrect CFDA number. After correcting the CFDA numbers, we noted that 1 of these projects was included in the Medicaid Cluster and should not have been clustered, and 2 of these projects were included in the Medicaid Cluster and should have been included in the Research and Development Cluster.
Show full finding ▾Hide full finding ▴C. We noted 13 projects that had the incorrect CFDA number. After correcting the CFDA numbers, we noted that 1 of these projects was included in the Medicaid Cluster and should not have been clustered, and 2 of these projects were included in the Medicaid Cluster and should have been included in the Research and Development Cluster.
A. During fiscal year 2019, the University made an improper reversing entry of the fiscal year 2018 federal to state revenues and expenses reclassifying entry.
2018-003
Per 2 CFR 200.331(d), all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward, and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) Reviewing financial and performance reports required by the pass-through entity. (2) Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and other means. (3) Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ? 200.521 Management decision.
Show full finding ▾Hide full finding ▴Per 2 CFR 200.331(d), all pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward, and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) Reviewing financial and performance reports required by the pass-through entity. (2) Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and other means. (3) Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ? 200.521 Management decision.
A. Out of 2 subrecipients under the HIV Formula Care Grants, we selected both contracts for testing. Total funds passed through to these 2 subrecipients during fiscal year 2019 were $3,224,666.
Management Response and Corrective Action Plan: Management agrees with this finding and is working to ensure all vendors under covered transactions are checked against the federal website for vendors that could be suspended or debarred prior to transacting with such vendors or another process as allowed by the federal regulations discussed above. The University does have the suspension and debarment disclosures as a part of its formal sealed solicitation process for purchases greater than $50,000 that are subject to the procurement code. In addition to this we will work with Procurement to ensure during the procurement process that the vendors are checked against the federal website by our Supplier Management Team.
Show full finding ▾Hide full finding ▴Management Response and Corrective Action Plan: Management agrees with this finding and is working to ensure all vendors under covered transactions are checked against the federal website for vendors that could be suspended or debarred prior to transacting with such vendors or another process as allowed by the federal regulations discussed above. The University does have the suspension and debarment disclosures as a part of its formal sealed solicitation process for purchases greater than $50,000 that are subject to the procurement code. In addition to this we will work with Procurement to ensure during the procurement process that the vendors are checked against the federal website by our Supplier Management Team.
Condition/Context: During our testing of this program for the fiscal year ended June 30, 2019, we selected 4 vendors out of a population of 40 and found no evidence the University had complied with Uniform Guidance requirements regarding suspension and debarment verification for any of the vendors in our sample. The sample was not statistically valid. No vendors selected in our test work were listed as suspended or debarred.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.