FAC Explorer

Audit 308772

FY End
2023-12-31
Total Expended
$890,913
Findings
20
Programs
13
Organization: Botanical Research Institute of Texas, INC (TX)
Year: 2023 Accepted: 2024-06-13
Auditor: Sproles Woodard LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400748 2023-001 Significant Deficiency - A
400749 2023-001 Significant Deficiency - A
400750 2023-001 Significant Deficiency - A
400751 2023-001 Significant Deficiency - A
400752 2023-001 Significant Deficiency - A
400753 2023-001 Significant Deficiency - A
400754 2023-001 Significant Deficiency - A
400755 2023-001 Significant Deficiency - A
400756 2023-001 Significant Deficiency - A
400757 2023-001 Significant Deficiency - A
977190 2023-001 Significant Deficiency - A
977191 2023-001 Significant Deficiency - A
977192 2023-001 Significant Deficiency - A
977193 2023-001 Significant Deficiency - A
977194 2023-001 Significant Deficiency - A
977195 2023-001 Significant Deficiency - A
977196 2023-001 Significant Deficiency - A
977197 2023-001 Significant Deficiency - A
977198 2023-001 Significant Deficiency - A
977199 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
47.RD Nsf Philippines Biosurvey $253,519 Yes 1
47.RD Nsf Torch $237,668 Yes 1
47.RD Nsf Blueberry $135,739 Yes 1
47.RD Nsf Ferns of Columbia $81,914 Yes 1
47.RD Nsf Carlquist $42,330 Yes 1
47.RD Nsf All Asian $39,970 Yes 1
47.RD Nsf Ironweeds $28,323 Yes 1
45.RD Imls $28,052 - 0
47.RD Nsf Sundue $18,926 Yes 1
15.657 Endangered Species Conservation Ð Recovery Implementation Funds $17,880 - 0
10.326 Capacity Building for Non-Land Grant Colleges of Agriculture (nlgca) $7,079 - 0
47.RD Nsf Ferns Tcn $-111 Yes 1
47.RD Nsf Endless Forms Tcn $-376 Yes 1

Contacts

Name Title Type
V6VHFVLAYCD8 Keri Barfield Auditee
8175461841 Vincent Davila 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. For purposes of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly between BRIT and agencies and departments of the federal government and all subawards passed through to BRIT by nonfederal organizations pursuant to federal grants, contracts and similar agreements. The Schedule also denotes awards passed through from BRIT to other non-federal subrecipient organizations. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: BRIT applies its predetermined approved facilities and administrative rate The schedule of expenditures of federal and state awards (the “Schedule”) includes the grant activity of Botanical Research Institute of Texas, Inc (“BRIT”) under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) – Sub part E, Cost Principles, (the “Uniform Guidance”).
Title: Summary of Significant Accounting Policies 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. For purposes of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly between BRIT and agencies and departments of the federal government and all subawards passed through to BRIT by nonfederal organizations pursuant to federal grants, contracts and similar agreements. The Schedule also denotes awards passed through from BRIT to other non-federal subrecipient organizations. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: BRIT applies its predetermined approved facilities and administrative rate 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. For purposes of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly between BRIT and agencies and departments of the federal government and all subawards passed through to BRIT by nonfederal organizations pursuant to federal grants, contracts and similar agreements. The Schedule also denotes awards passed through from BRIT to other non-federal subrecipient organizations. Pass-through entity identifying numbers are presented where available. BRIT did not receive any non-cash assistance from federal awards for the year ended December 31, 2023.
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. For purposes of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly between BRIT and agencies and departments of the federal government and all subawards passed through to BRIT by nonfederal organizations pursuant to federal grants, contracts and similar agreements. The Schedule also denotes awards passed through from BRIT to other non-federal subrecipient organizations. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: BRIT applies its predetermined approved facilities and administrative rate BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.
Finding 2023-001
2023-001 Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs Cluster: Research and Development Cluster Grantor: National Science Foundation Award Name: Various Award Year: Various Award Numbers: Various CFDA Numbers: Various Criteria or specific requirement: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States. Condition: BRIT applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance. During our testing of 55 indirect costs, 2 transactions did not calculate the correct indirect cost. Questioned costs: None Context: See Condition. Cause: The exception was caused by management human error in typing in the indirect percentage or formula. Effect: Incorrect allocation caused two transactions to which the incorrect rate was applied caused to over claim $645 of indirect cost. Recommendation: We recommend that the money is repaid or credited back to NSF: 1. Provide documentation supporting that it has repaid or otherwise credited the $645 of overcharged indirect costs for which it has agreed to reimburse NSF. 2. We recommend BRIT strengthen its existing internal controls over the review of grant expense to ensure indirect cost rates change and to take appropriate steps to avoid claiming unallowable indirect costs on NSF awards. Once NSF determines that the recommendations have been adequately addressed and the $645 costs have been resolved, this finding should be closed. Views of responsible officials: Management agrees with the finding. Corrective action plan: Management will strengthen existing internal control over the review of monthly accounting worksheet to ensure the formulas and percentage for indirect cost are accurate before invoicing federal entity. Implementation date: March 31, 2024. Responsible Person(s): Keri Barfield, CFO.