Reason why audit finding is no longer valid or does not warrant further action: The University did not claim lost revenue on its 2023 SEFA.
Condition: Federal funds totaling $138,700 were not identified within the accounts of the University's financial management system. These funds were posted in a payment holding account and were not identifiable as federal funds.
Status: Corrective action was taken.
Condition: The University expended $38,596 of SNAP-Ed funds for 27 employees to travel to the annual Association of Administrators System-Wide Conference. We were only able to substantiate allowable expense for 3 of these employees to costs related to the SNAP-Ed program. We were unable to substantiate the travel cost for the other 24 employees as costs related to the SNAP-Ed program through prior written approval from the pass-through entity.
Status: Corrective action was taken.
Condition: Monthly and quarterly reports required to be submitted by the University to the State were not adequately retained during the required three-year period beginning July 1, 2021.
Status: Corrective action was taken.
Condition: The reporting package for the year ended June 30, 2022, was not submitted by the March 31, 2023, reporting deadline.
Status: See current year finding 2023-031.
Reason for finding's recurrence: Turnover in the finance area, along with inherited challenges in processes, controls, accounting, and documentation, resulted in a recurring finding.
Corrective Action: See the University's 2023 Corrective Action Plan.
If the Department of Health and Human Services has questions regarding this schedule, please contact Melissa Hicks, Interim Chief Financial Officer at 502-597-6429.