FAC Explorer

Audit 304077

FY End
2019-09-30
Total Expended
$23.02M
Findings
14
Programs
4
Organization: American Society for Engineering Education (DC)
Year: 2019 Accepted: 2024-04-22
Auditor: Rln US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393917 2019-004 Significant Deficiency Yes E
393918 2019-003 Material Weakness Yes C
393919 2019-005 Material Weakness - I
393920 2019-003 Material Weakness Yes C
393921 2019-005 Material Weakness - I
393922 2019-003 Material Weakness Yes C
393923 2019-006 Material Weakness - M
970359 2019-004 Significant Deficiency Yes E
970360 2019-003 Material Weakness Yes C
970361 2019-005 Material Weakness - I
970362 2019-003 Material Weakness Yes C
970363 2019-005 Material Weakness - I
970364 2019-003 Material Weakness Yes C
970365 2019-006 Material Weakness - M

Programs

ALN Program Spent Major Findings
12.300 Basic and Applied Scientific Research $11.31M Yes 2
12.800 Air Force Defense Research Sciences Program $9.48M Yes 3
47.041 Engineering $1.67M Yes 2
47.076 Education and Human Resources $563,919 - 0

Contacts

Name Title Type
F6G9C4HMNHW4 Jaime Ulloa Auditee
2029496726 Roland Nezaj Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of American Society for Engineering Education (the Society) under programs of the federal government for the year ended September 30, 2019. 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 Society, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Society. De Minimis Rate Used: N Rate Explanation: The Society has not elected to use the 10 percent de minimis indirect cost rates as allowed under the Uniform Guidance, but rather the rates established directly with the respective federal agencies. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of American Society for Engineering Education (the Society) under programs of the federal government for the year ended September 30, 2019. 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 Society, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Society.
Title: Summary of Significant Accounting Policies Accounting Policies: The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of American Society for Engineering Education (the Society) under programs of the federal government for the year ended September 30, 2019. 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 Society, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Society. De Minimis Rate Used: N Rate Explanation: The Society has not elected to use the 10 percent de minimis indirect cost rates as allowed under the Uniform Guidance, but rather the rates established directly with the respective federal agencies. 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.
Title: Indirect Cost Rate Accounting Policies: The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of American Society for Engineering Education (the Society) under programs of the federal government for the year ended September 30, 2019. 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 Society, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Society. De Minimis Rate Used: N Rate Explanation: The Society has not elected to use the 10 percent de minimis indirect cost rates as allowed under the Uniform Guidance, but rather the rates established directly with the respective federal agencies. The Society has not elected to use the 10 percent de minimis indirect cost rates as allowed under the Uniform Guidance, but rather the rates established directly with the respective federal agencies.

Finding Details

Finding 2019-004
The Society lacked sufficient documentation to substantiate the eligibility of expenditures during the audit period. Additionally, inadequate internal controls and policies resulted in the failure to retain supporting documentation for program participant eligibility.
Finding 2019-003
The billing for expenses associated with federal grants was not carried out in a timely manner. This delay was evidenced by the time laps between the completion of services and the request for reimbursement to agencies.
Finding 2019-005
The Society lacked support and procedures to ensure open and free competition or to determine if vendors were suspended or debarred. Further, the Society has inadequate procurement procedures and internal controls.
Finding 2019-003
The billing for expenses associated with federal grants was not carried out in a timely manner. This delay was evidenced by the time laps between the completion of services and the request for reimbursement to agencies.
Finding 2019-005
The Society lacked support and procedures to ensure open and free competition or to determine if vendors were suspended or debarred. Further, the Society has inadequate procurement procedures and internal controls.
Finding 2019-003
The billing for expenses associated with federal grants was not carried out in a timely manner. This delay was evidenced by the time laps between the completion of services and the request for reimbursement to agencies.
Finding 2019-006
The Society did not perform required policies and procedures required under the subrecipient monitoring compliance requirements. Additionally, Society did not have a policy document for monitoring subrecipients
Finding 2019-004
The Society lacked sufficient documentation to substantiate the eligibility of expenditures during the audit period. Additionally, inadequate internal controls and policies resulted in the failure to retain supporting documentation for program participant eligibility.
Finding 2019-003
The billing for expenses associated with federal grants was not carried out in a timely manner. This delay was evidenced by the time laps between the completion of services and the request for reimbursement to agencies.
Finding 2019-005
The Society lacked support and procedures to ensure open and free competition or to determine if vendors were suspended or debarred. Further, the Society has inadequate procurement procedures and internal controls.
Finding 2019-003
The billing for expenses associated with federal grants was not carried out in a timely manner. This delay was evidenced by the time laps between the completion of services and the request for reimbursement to agencies.
Finding 2019-005
The Society lacked support and procedures to ensure open and free competition or to determine if vendors were suspended or debarred. Further, the Society has inadequate procurement procedures and internal controls.
Finding 2019-003
The billing for expenses associated with federal grants was not carried out in a timely manner. This delay was evidenced by the time laps between the completion of services and the request for reimbursement to agencies.
Finding 2019-006
The Society did not perform required policies and procedures required under the subrecipient monitoring compliance requirements. Additionally, Society did not have a policy document for monitoring subrecipients