Audit 318696

FY End
2023-12-31
Total Expended
$1.30M
Findings
10
Programs
1
Year: 2023 Accepted: 2024-09-06

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
485976 2023-001 Significant Deficiency - I
485977 2023-001 Significant Deficiency - I
485978 2023-001 Significant Deficiency - I
485979 2023-001 Significant Deficiency - I
485980 2023-001 Significant Deficiency - I
1062418 2023-001 Significant Deficiency - I
1062419 2023-001 Significant Deficiency - I
1062420 2023-001 Significant Deficiency - I
1062421 2023-001 Significant Deficiency - I
1062422 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
81.086 Conservation Research and Development $1.17M Yes 1

Contacts

Name Title Type
LKRGRNR1CM33 William Ingley Auditee
3014306312 Nat T. Bartholomew Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of U.S. Department of Energy federal awards includes the federal grant activity of Home Innovation Research Labs, Inc. with the U.S. Department of Energy 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 Part 910, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Home Innovation Research Labs, Inc. has elected not to use the 10% de minimis indirect cost rate under 2 CFR 200.414 Indirect (F&A) costs.

Finding Details

Procurement – Suspension and Debarment Federal agency: U.S. Department of Energy Federal program title: Conservation and Development Program Federal Assistance Listing Number: 81.086 Award Period: February 2, 2022 – February 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Home Innovation Research Labs, Inc. should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Home Innovation Research Labs, Inc. did not have documentation to support that internal controls were performed to ensure vendors were not suspended or debarred prior to entering into the contract. Questioned costs: None Context: During our testing, it was noted that for 4 of 4 items tested that Home Innovation Research Labs, Inc. did not have documentation to support that it had reviewed vendors prior to entering into a contract with the vendors to ensure they were not on the suspended or debarred vendor list maintained by the General Services Administration. We verified that the selected vendors were not suspended or debarred. Cause: Home Innovation Research Labs, Inc. was unable to locate documentation to support the performance of procedures to ensure vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Home Innovation Research Labs, Inc. design controls to ensure an adequate review process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Views of responsible officials: There is no disagreement with the audit finding.
Procurement – Suspension and Debarment Federal agency: U.S. Department of Energy Federal program title: Conservation and Development Program Federal Assistance Listing Number: 81.086 Award Period: February 2, 2022 – February 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Home Innovation Research Labs, Inc. should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Home Innovation Research Labs, Inc. did not have documentation to support that internal controls were performed to ensure vendors were not suspended or debarred prior to entering into the contract. Questioned costs: None Context: During our testing, it was noted that for 4 of 4 items tested that Home Innovation Research Labs, Inc. did not have documentation to support that it had reviewed vendors prior to entering into a contract with the vendors to ensure they were not on the suspended or debarred vendor list maintained by the General Services Administration. We verified that the selected vendors were not suspended or debarred. Cause: Home Innovation Research Labs, Inc. was unable to locate documentation to support the performance of procedures to ensure vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Home Innovation Research Labs, Inc. design controls to ensure an adequate review process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Views of responsible officials: There is no disagreement with the audit finding.
Procurement – Suspension and Debarment Federal agency: U.S. Department of Energy Federal program title: Conservation and Development Program Federal Assistance Listing Number: 81.086 Award Period: February 2, 2022 – February 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Home Innovation Research Labs, Inc. should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Home Innovation Research Labs, Inc. did not have documentation to support that internal controls were performed to ensure vendors were not suspended or debarred prior to entering into the contract. Questioned costs: None Context: During our testing, it was noted that for 4 of 4 items tested that Home Innovation Research Labs, Inc. did not have documentation to support that it had reviewed vendors prior to entering into a contract with the vendors to ensure they were not on the suspended or debarred vendor list maintained by the General Services Administration. We verified that the selected vendors were not suspended or debarred. Cause: Home Innovation Research Labs, Inc. was unable to locate documentation to support the performance of procedures to ensure vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Home Innovation Research Labs, Inc. design controls to ensure an adequate review process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Views of responsible officials: There is no disagreement with the audit finding.
Procurement – Suspension and Debarment Federal agency: U.S. Department of Energy Federal program title: Conservation and Development Program Federal Assistance Listing Number: 81.086 Award Period: February 2, 2022 – February 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Home Innovation Research Labs, Inc. should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Home Innovation Research Labs, Inc. did not have documentation to support that internal controls were performed to ensure vendors were not suspended or debarred prior to entering into the contract. Questioned costs: None Context: During our testing, it was noted that for 4 of 4 items tested that Home Innovation Research Labs, Inc. did not have documentation to support that it had reviewed vendors prior to entering into a contract with the vendors to ensure they were not on the suspended or debarred vendor list maintained by the General Services Administration. We verified that the selected vendors were not suspended or debarred. Cause: Home Innovation Research Labs, Inc. was unable to locate documentation to support the performance of procedures to ensure vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Home Innovation Research Labs, Inc. design controls to ensure an adequate review process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Views of responsible officials: There is no disagreement with the audit finding.
Procurement – Suspension and Debarment Federal agency: U.S. Department of Energy Federal program title: Conservation and Development Program Federal Assistance Listing Number: 81.086 Award Period: February 2, 2022 – February 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Home Innovation Research Labs, Inc. should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Home Innovation Research Labs, Inc. did not have documentation to support that internal controls were performed to ensure vendors were not suspended or debarred prior to entering into the contract. Questioned costs: None Context: During our testing, it was noted that for 4 of 4 items tested that Home Innovation Research Labs, Inc. did not have documentation to support that it had reviewed vendors prior to entering into a contract with the vendors to ensure they were not on the suspended or debarred vendor list maintained by the General Services Administration. We verified that the selected vendors were not suspended or debarred. Cause: Home Innovation Research Labs, Inc. was unable to locate documentation to support the performance of procedures to ensure vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Home Innovation Research Labs, Inc. design controls to ensure an adequate review process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Views of responsible officials: There is no disagreement with the audit finding.
Procurement – Suspension and Debarment Federal agency: U.S. Department of Energy Federal program title: Conservation and Development Program Federal Assistance Listing Number: 81.086 Award Period: February 2, 2022 – February 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Home Innovation Research Labs, Inc. should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Home Innovation Research Labs, Inc. did not have documentation to support that internal controls were performed to ensure vendors were not suspended or debarred prior to entering into the contract. Questioned costs: None Context: During our testing, it was noted that for 4 of 4 items tested that Home Innovation Research Labs, Inc. did not have documentation to support that it had reviewed vendors prior to entering into a contract with the vendors to ensure they were not on the suspended or debarred vendor list maintained by the General Services Administration. We verified that the selected vendors were not suspended or debarred. Cause: Home Innovation Research Labs, Inc. was unable to locate documentation to support the performance of procedures to ensure vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Home Innovation Research Labs, Inc. design controls to ensure an adequate review process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Views of responsible officials: There is no disagreement with the audit finding.
Procurement – Suspension and Debarment Federal agency: U.S. Department of Energy Federal program title: Conservation and Development Program Federal Assistance Listing Number: 81.086 Award Period: February 2, 2022 – February 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Home Innovation Research Labs, Inc. should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Home Innovation Research Labs, Inc. did not have documentation to support that internal controls were performed to ensure vendors were not suspended or debarred prior to entering into the contract. Questioned costs: None Context: During our testing, it was noted that for 4 of 4 items tested that Home Innovation Research Labs, Inc. did not have documentation to support that it had reviewed vendors prior to entering into a contract with the vendors to ensure they were not on the suspended or debarred vendor list maintained by the General Services Administration. We verified that the selected vendors were not suspended or debarred. Cause: Home Innovation Research Labs, Inc. was unable to locate documentation to support the performance of procedures to ensure vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Home Innovation Research Labs, Inc. design controls to ensure an adequate review process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Views of responsible officials: There is no disagreement with the audit finding.
Procurement – Suspension and Debarment Federal agency: U.S. Department of Energy Federal program title: Conservation and Development Program Federal Assistance Listing Number: 81.086 Award Period: February 2, 2022 – February 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Home Innovation Research Labs, Inc. should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Home Innovation Research Labs, Inc. did not have documentation to support that internal controls were performed to ensure vendors were not suspended or debarred prior to entering into the contract. Questioned costs: None Context: During our testing, it was noted that for 4 of 4 items tested that Home Innovation Research Labs, Inc. did not have documentation to support that it had reviewed vendors prior to entering into a contract with the vendors to ensure they were not on the suspended or debarred vendor list maintained by the General Services Administration. We verified that the selected vendors were not suspended or debarred. Cause: Home Innovation Research Labs, Inc. was unable to locate documentation to support the performance of procedures to ensure vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Home Innovation Research Labs, Inc. design controls to ensure an adequate review process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Views of responsible officials: There is no disagreement with the audit finding.
Procurement – Suspension and Debarment Federal agency: U.S. Department of Energy Federal program title: Conservation and Development Program Federal Assistance Listing Number: 81.086 Award Period: February 2, 2022 – February 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Home Innovation Research Labs, Inc. should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Home Innovation Research Labs, Inc. did not have documentation to support that internal controls were performed to ensure vendors were not suspended or debarred prior to entering into the contract. Questioned costs: None Context: During our testing, it was noted that for 4 of 4 items tested that Home Innovation Research Labs, Inc. did not have documentation to support that it had reviewed vendors prior to entering into a contract with the vendors to ensure they were not on the suspended or debarred vendor list maintained by the General Services Administration. We verified that the selected vendors were not suspended or debarred. Cause: Home Innovation Research Labs, Inc. was unable to locate documentation to support the performance of procedures to ensure vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Home Innovation Research Labs, Inc. design controls to ensure an adequate review process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Views of responsible officials: There is no disagreement with the audit finding.
Procurement – Suspension and Debarment Federal agency: U.S. Department of Energy Federal program title: Conservation and Development Program Federal Assistance Listing Number: 81.086 Award Period: February 2, 2022 – February 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Home Innovation Research Labs, Inc. should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Home Innovation Research Labs, Inc. did not have documentation to support that internal controls were performed to ensure vendors were not suspended or debarred prior to entering into the contract. Questioned costs: None Context: During our testing, it was noted that for 4 of 4 items tested that Home Innovation Research Labs, Inc. did not have documentation to support that it had reviewed vendors prior to entering into a contract with the vendors to ensure they were not on the suspended or debarred vendor list maintained by the General Services Administration. We verified that the selected vendors were not suspended or debarred. Cause: Home Innovation Research Labs, Inc. was unable to locate documentation to support the performance of procedures to ensure vendors were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Home Innovation Research Labs, Inc. design controls to ensure an adequate review process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Views of responsible officials: There is no disagreement with the audit finding.