Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-003: Material Weakness – Reporting Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Numbers: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 34 Criteria: The deadline to file the Data Collection Form with the Federal Audit Clearinghouse is nine months after year-end or 30 days after the date of the auditor’s opinion, whichever is shorter. Condition: The Data Collection Form could not be filed timely. Cause: The audit was conducted after the nine month period had passed. Effect: Required reporting was not filed timely. Context: No sampling necessary. Questioned costs: No questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Perform a year-end close shortly after year-end, prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed before the nine month deadline. Management’s response (unaudited): The Organization has completed the audit in the month of October 2023 Also see Corrective Action Plan at Appendix A
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end