Audit 34631

Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Federal Agency: National Aeronautics and Space Administration Pass Through Entity: Not Applicable Assistance Listing Number and Title: 43.001 - Science Award Numbers / Years: 80NSSC19K0291, 80NSSC22K0701 - 2022 Compliance Requirement: Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria: Expenditures charged to federal awards must be allowable costs in accordance with 2 CFR Part 200, Subpart E, program legislation, federal awarding agency regulations, and the terms and conditions of the award. Condition and Context: The Organization maintains an excel workbook for each federal award which calculates the amount to be charged to the applicable award for allowable expenditures incurred. For two awards the tracking schedule was found to contain minor errors related to information that was manually entered into the worksheets. For the portion of the year that these errors occurred there was a process to have the worksheets reviewed by an employee who did not prepare them, however this review did not include a reconciliation to the general ledger and failed to catch the errors. It was further noted that this review was not being performed for a portion of the year due to staff turnover. Cause: The review procedures performed were not detailed enough to catch the noted errors. Effect: One award was overcharged by $229 which will be adjusted on a subsequent invoice. Questioned Costs: None to report. Recommendation: We recommend that a designated individual be trained to review and reconcile these worksheets to the general ledger monthly before charging federal awards, and that the review be sufficiently detailed to catch manual entry and formula errors. Views of Responsible Officials: Refer to management?s corrective action plan.

Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Federal Agency: National Aeronautics and Space Administration Pass Through Entity: Not Applicable Assistance Listing Number and Title: 43.001 - Science Award Numbers / Years: 80NSSC19K0291, 80NSSC22K0701 - 2022 Compliance Requirement: Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria: Expenditures charged to federal awards must be allowable costs in accordance with 2 CFR Part 200, Subpart E, program legislation, federal awarding agency regulations, and the terms and conditions of the award. Condition and Context: The Organization maintains an excel workbook for each federal award which calculates the amount to be charged to the applicable award for allowable expenditures incurred. For two awards the tracking schedule was found to contain minor errors related to information that was manually entered into the worksheets. For the portion of the year that these errors occurred there was a process to have the worksheets reviewed by an employee who did not prepare them, however this review did not include a reconciliation to the general ledger and failed to catch the errors. It was further noted that this review was not being performed for a portion of the year due to staff turnover. Cause: The review procedures performed were not detailed enough to catch the noted errors. Effect: One award was overcharged by $229 which will be adjusted on a subsequent invoice. Questioned Costs: None to report. Recommendation: We recommend that a designated individual be trained to review and reconcile these worksheets to the general ledger monthly before charging federal awards, and that the review be sufficiently detailed to catch manual entry and formula errors. Views of Responsible Officials: Refer to management?s corrective action plan.

Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Federal Agency: National Aeronautics and Space Administration Pass Through Entity: Not Applicable Assistance Listing Number and Title: 43.001 - Science Award Numbers / Years: 80NSSC19K0291, 80NSSC22K0701 - 2022 Compliance Requirement: Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria: Expenditures charged to federal awards must be allowable costs in accordance with 2 CFR Part 200, Subpart E, program legislation, federal awarding agency regulations, and the terms and conditions of the award. Condition and Context: The Organization maintains an excel workbook for each federal award which calculates the amount to be charged to the applicable award for allowable expenditures incurred. For two awards the tracking schedule was found to contain minor errors related to information that was manually entered into the worksheets. For the portion of the year that these errors occurred there was a process to have the worksheets reviewed by an employee who did not prepare them, however this review did not include a reconciliation to the general ledger and failed to catch the errors. It was further noted that this review was not being performed for a portion of the year due to staff turnover. Cause: The review procedures performed were not detailed enough to catch the noted errors. Effect: One award was overcharged by $229 which will be adjusted on a subsequent invoice. Questioned Costs: None to report. Recommendation: We recommend that a designated individual be trained to review and reconcile these worksheets to the general ledger monthly before charging federal awards, and that the review be sufficiently detailed to catch manual entry and formula errors. Views of Responsible Officials: Refer to management?s corrective action plan.

Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Federal Agency: National Aeronautics and Space Administration Pass Through Entity: Not Applicable Assistance Listing Number and Title: 43.001 - Science Award Numbers / Years: 80NSSC19K0291, 80NSSC22K0701 - 2022 Compliance Requirement: Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance; Noncompliance Criteria: Expenditures charged to federal awards must be allowable costs in accordance with 2 CFR Part 200, Subpart E, program legislation, federal awarding agency regulations, and the terms and conditions of the award. Condition and Context: The Organization maintains an excel workbook for each federal award which calculates the amount to be charged to the applicable award for allowable expenditures incurred. For two awards the tracking schedule was found to contain minor errors related to information that was manually entered into the worksheets. For the portion of the year that these errors occurred there was a process to have the worksheets reviewed by an employee who did not prepare them, however this review did not include a reconciliation to the general ledger and failed to catch the errors. It was further noted that this review was not being performed for a portion of the year due to staff turnover. Cause: The review procedures performed were not detailed enough to catch the noted errors. Effect: One award was overcharged by $229 which will be adjusted on a subsequent invoice. Questioned Costs: None to report. Recommendation: We recommend that a designated individual be trained to review and reconcile these worksheets to the general ledger monthly before charging federal awards, and that the review be sufficiently detailed to catch manual entry and formula errors. Views of Responsible Officials: Refer to management?s corrective action plan.