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Lịch trình của Chi phí của Giải thưởng Liên bang Chứa chế bởi các sai sót trọng yếu University. Đã có không Been lịch trình là kết quả của kiểm toán điều chỉnh sửa chữa của chúng tôi, nó có thể gây hiểu lầm cho người sử dụng Been. Các khoản chi trên bao gồm lịch trình phóng đại bởi $ 59.329.042 Were | Item 2 2008 Audit Reports Released Since Last Meeting by the North Carolina Office of the State Auditor 1. North Carolina A T State University - Federal Compliance Two Audit Findings Report URL http www.ncauditor.net EpsWeb Reports Financial FSA-2008-6070.pdf Matters Related to Federal Compliance Objectives 1. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CONTAINED MISSTATEMENTS The schedule of expenditures of federal awards prepared by the University contained misstatements. Had the schedule not been corrected as a result of our audit adjustments it could have been misleading to users. The expenditures included on the schedule were overstated by 59 329 042. This was caused by duplication of Federal Direct Student Loan expenditures in the amount of 45 591 480 and inclusion of non-federal alternative loans in the amount of 13 737 562. In addition expenditures of 720 993 for the Academic Competitiveness Grant and 145 276 for the National Smart Grant were not disclosed as components of the Student Financial Aid Cluster and the Catalog of Federal Domestic Assistance number was omitted for these grants. Controls were not in place to ensure that the schedule was prepared in accordance with federal requirements. OMB Circular A-133 requires that the schedule provide total federal awards expended for each individual federal program and the Catalog of Federal Domestic Assistance number. Federal Award Information Award s P268K0803l7 P375A0703l7 and P376S070317 -Award year July 1 2007 - June 30 2008. Recommendation The University should improve review procedures to ensure that the schedule of expenditures of federal awards is accurate and presented correctly. The University should submit a revised schedule to the Office of the State Controller for inclusion in the State s Single Audit Report. University s Response We concur. The amount for direct loans was broken out by the proper CFDA number but was also included in the net total for grants without a CFDA number for the Office .
