Audit 343504

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.