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KENTUCKY STATE UNIVERSITY Schedule of Prior Year Audit Findings, continued Year ended June 30, 2013
Finding 12-07:
Federal Program: U.S. Department of Education and U.S. Department of Agriculture Trio Cluster: Student Support Service, CFDA 84.042A Talent Search, CFDA 84.044A Upward Bound, CFDA 84.047A HBCU - Grad, CFDA 84.382G Community Research Service Program, CFDA 10.205 1890 Institution Capacity Building Grant, CFDA 10.216
Condition:
During our review of the time and effort reports, we noted instances of reports not being approved in a timely manner, not signed by the employee, not dated by the employee and approved, not updated for percentage of time to be charged to the grant, and not completed for all personnel charged to the grant.
Recommendation:
We recommend the University review their policies and procedures to ensure that all time and effort reports are completed correctly and signed and dated by the appropriate personnel and submitted to the sponsoring agent in a timely manner.
Current Status:
See finding 2013-007.
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