Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.
Identification of The Federal Program:
National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No.
43.001
Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation):
2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in
paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the
audit period.
Condition:
Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year
ended December 31, 2022 before the due date of September 30, 2023.
Cause:
Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able
to complete the audit process before the due date of September 30, 2023.
Effect or Potential Effect:
Bay Area Environmental Research Institute is not in compliance with its federal grant agreements.
Questioned Costs:
None.
Context:
The previous management and staff had abruptly left the Organization. This left the new management and staff
unable to complete the audit in a timely manner.
Identification as a Repeat Finding, if Applicable:
This is not a repeat finding.
Recommendation:
I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing
requirements be completed in a timely manner.
Views of Responsible Officials:
Management agrees with the finding and will implement corrective action for the audit year ended December
31, 2024.