FAC Explorer

Audit 301086

FY End
2023-09-30
Total Expended
$5.17M
Findings
24
Programs
14
Organization: Prince William Sound Science and Technology Institute (AK)
Year: 2023 Accepted: 2024-03-29
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390170 2023-001 Significant Deficiency - L
390171 2023-001 Significant Deficiency - L
390172 2023-001 Significant Deficiency - L
390173 2023-001 Significant Deficiency - L
390174 2023-001 Significant Deficiency - L
390175 2023-001 Significant Deficiency - L
390176 2023-001 Significant Deficiency - L
390177 2023-001 Significant Deficiency - L
390178 2023-001 Significant Deficiency - L
390179 2023-001 Significant Deficiency - L
390180 2023-001 Significant Deficiency - L
390181 2023-001 Significant Deficiency - L
966612 2023-001 Significant Deficiency - L
966613 2023-001 Significant Deficiency - L
966614 2023-001 Significant Deficiency - L
966615 2023-001 Significant Deficiency - L
966616 2023-001 Significant Deficiency - L
966617 2023-001 Significant Deficiency - L
966618 2023-001 Significant Deficiency - L
966619 2023-001 Significant Deficiency - L
966620 2023-001 Significant Deficiency - L
966621 2023-001 Significant Deficiency - L
966622 2023-001 Significant Deficiency - L
966623 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
97.RD1 Oil Spill Liability Trust Fund $806,411 Yes 1
11.472 Unallied Science Program $137,689 Yes 1
97.RD1 Research Program Manager $121,470 Yes 1
11.012 Integrated Ocean Observing System (ioos) $104,908 - 0
15.654 Visitor Facility Enhancements - Refuges and Wildlife $84,724 Yes 1
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $79,954 Yes 1
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $57,156 Yes 1
11.454 Unallied Management Projects $42,591 - 0
97.RD1 Headwaters to Oceans $40,768 Yes 1
11.438 Pacific Coast Salmon Recovery_pacific Salmon Treaty Program $22,824 - 0
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies Program (esp) $14,617 - 0
10.699 Partnership Agreements $11,446 - 0
11.452 Unallied Industry Projects $9,449 - 0
97.RD1 Herder Burner Joint Industry Project $5,950 Yes 1

Contacts

Name Title Type
G6JKKYPL84S3 Scott Pegau Auditee
9074245800 Donald Hanni Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Prince William Sound Science and Technology Institute (d.b.a. Prince William Sound Science Center) has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Prince William Sound Science and Technology Institute (d.b.a. Prince William Sound Science Center) has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Prince William Sound Science and Technology Institute (d.b.a. Prince William Sound Science Center) under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Prince William Sound Science and Technology Institute (d.b.a. Prince William Sound Science Center), it is not intended to and does not present the basic financial statements of Prince William Sound Science and Technology Institute (d.b.a. Prince William Sound Science Center).
Title: Passed Through Awards Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Prince William Sound Science and Technology Institute (d.b.a. Prince William Sound Science Center) has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Prince William Sound Science and Technology Institute (d.b.a. Prince William Sound Science Center) has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The following amounts were passed through to subrecipients: Alaska SeaLife Center $ 12,369 Alaska Fisheries Development Foundation 432,894 Axiom Data Science LLC 348,156 Chugach Regional Resources Commission 16,804 The Marine Biological Association 79,165 North Gulf Oceanic Society 120,572 Sitka Sound Science Center 7,902 Bigelow Laboratory for Ocean Sciences 41,800 University of Alaska Anchorage 47,364 University of Alaska Fairbanks 926,108 University of Alaska Southeast 65,873 University of Washington 128,459 Total passed through to subrecipients $ 2,227,466
Title: Reconciliation from Schedule of Expenditures of Federal Awards to Financial Statements Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Prince William Sound Science and Technology Institute (d.b.a. Prince William Sound Science Center) has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Prince William Sound Science and Technology Institute (d.b.a. Prince William Sound Science Center) has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Federal revenue $ 5,165,405 University of California grants 13,261 State of Alaska grants 3,144,705 Total grant revenue per financial statements $ 8,323,371

Finding Details

Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .
Finding 2023-001
Lack of Internal Control over Reporting Federal Agency: U.S. Department of Homeland Security, U.S. Department of Commerce, U.S. Department of the Interior. Federal Program: Research and Development Cluster ALN: 97.OPA, 11.427, 11.472, 15.654 and 15.945 Award Numbers: Coast Guard Authorization Act of 1996, 23-10-01, 22-10-13, 23-10-03, 20-10-04, NA20NMF4270158, NA17NMF4720018, NA22NMF4720078, NA22NMF4720201, NA19NMF4720069, P22AC01027 Award Years: None, 2023, 2022, 2023, 2020, 2020, 2017, 2022, 2022, 2019, and 2022, respectively Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the Center to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Center is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Long-Term Monitoring & Herring Research & Monitoring, Gulf Watch Alaska Research and Monitoring, and Sustainable Mariculture Development Programs did not occur for subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 9 9 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,190,391 $2,190,391 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The Center should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan. .