FAC Explorer

Audit 356410

FY End
2024-12-31
Total Expended
$28.19M
Findings
4
Programs
27
Organization: Electric Power Research Institute, Inc. (CA)
Year: 2024 Accepted: 2025-05-15
Auditor: Deloitte & Touche LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560494 2024-001 - - N
560495 2024-001 - - N
1136936 2024-001 - - N
1136937 2024-001 - - N

Programs

ALN Program Spent Major Findings
81.RD Idaho Operations Office $2.25M Yes 0
97.108 Public Safety and Violence Prevention Research, Evaluation, and Implementation $848,388 Yes 0
19.033 Global Threat Reduction $714,571 Yes 0
12.351 Scientific Research - Combating Weapons of Mass Destruction $342,427 Yes 0
81.135 Advanced Research Projects Agency - Energy $339,747 Yes 0
99.RD Nnsa / Consolidated Nuclear Security, LLC $334,442 Yes 0
81.089 Fossil Energy Research and Development $271,869 Yes 0
12.RD Usace Humphreys Engineer Center Support Activity (hecsa) $220,109 Yes 0
99.RD National Renewable Energy Laboratory $125,961 Yes 0
12.300 Basic and Applied Scientific Research $107,910 Yes 0
81.255 Clean Energy Demonstrations $79,326 Yes 0
99.RD Battelle for the Management and Operation of Pnnl $66,005 Yes 0
81.254 Grid Infrastructure Deployment and Resilience $60,131 Yes 0
81.008 Cybersecurity, Energy Security & Emergency Response (ceser) $44,873 Yes 0
81.000 Department of Energy $32,723 Yes 0
12.800 Air Force Defense Research Sciences Program $32,305 Yes 0
81.121 Nuclear Energy Research, Development and Demonstration $29,442 Yes 0
81.049 Office of Science Financial Assistance Program $27,682 Yes 0
81.086 Conservation Research and Development $24,685 Yes 0
12.910 Research and Technology Development $22,729 Yes 0
81.087 Renewable Energy Research and Development $12,171 Yes 0
81.057 University Coal Research $10,433 Yes 0
11.609 Measurement and Engineering Research and Standards $6,500 Yes 0
43.001 Science $4,739 Yes 0
98.001 Usaid Foreign Assistance for Programs Overseas $3,845 Yes 0
19.017 Environmental and Scientific Partnerships and Programs $1,727 Yes 0
47.050 Geosciences $1,419 Yes 0

Contacts

Name Title Type
JBV2SMLRBK29 Jennifer L. Hill Auditee
6508558569 Liana Prinsloo Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) has been prepared from Electric Power Research Institute Inc.’s, (the “Institute” or EPRI) accounting records and is presented on the accrual basis of accounting in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). The purpose of the Schedule is to present a summary of those activities of EPRI for the year ended December 31, 2024 which have been partially financed by the U.S. government (federal awards). For purposes of the Schedule, federal awards include all assistance entered into directly between EPRI and the federal government and between EPRI and other primary recipients of federal government funding (pass-through). Amounts Passed-Through to Subrecipients are included in Total Federal Expenditures. In addition to Total Federal Expenditures, EPRI reported $5,729,332 in cost share spending on these federal awards during the year ended December 31, 2024. Because the Schedule presents only a selected portion of the activities of the Institute, it is not intended to, and does not, present either the consolidated financial position, changes in net assets, or cash flows of the Institute. De Minimis Rate Used: N Rate Explanation: The Institute has not elected to use the 10% de minimis cost rate as covered in §200.414(f) Indirect (F&A) costs of the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) has been prepared from Electric Power Research Institute Inc.’s, (the “Institute” or EPRI) accounting records and is presented on the accrual basis of accounting in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). The purpose of the Schedule is to present a summary of those activities of EPRI for the year ended December 31, 2024 which have been partially financed by the U.S. government (federal awards). For purposes of the Schedule, federal awards include all assistance entered into directly between EPRI and the federal government and between EPRI and other primary recipients of federal government funding (pass-through). Amounts Passed-Through to Subrecipients are included in Total Federal Expenditures. In addition to Total Federal Expenditures, EPRI reported $5,729,332 in cost share spending on these federal awards during the year ended December 31, 2024. Because the Schedule presents only a selected portion of the activities of the Institute, it is not intended to, and does not, present either the consolidated financial position, changes in net assets, or cash flows of the Institute.
Title: DE MINIMIS COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) has been prepared from Electric Power Research Institute Inc.’s, (the “Institute” or EPRI) accounting records and is presented on the accrual basis of accounting in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). The purpose of the Schedule is to present a summary of those activities of EPRI for the year ended December 31, 2024 which have been partially financed by the U.S. government (federal awards). For purposes of the Schedule, federal awards include all assistance entered into directly between EPRI and the federal government and between EPRI and other primary recipients of federal government funding (pass-through). Amounts Passed-Through to Subrecipients are included in Total Federal Expenditures. In addition to Total Federal Expenditures, EPRI reported $5,729,332 in cost share spending on these federal awards during the year ended December 31, 2024. Because the Schedule presents only a selected portion of the activities of the Institute, it is not intended to, and does not, present either the consolidated financial position, changes in net assets, or cash flows of the Institute. De Minimis Rate Used: N Rate Explanation: The Institute has not elected to use the 10% de minimis cost rate as covered in §200.414(f) Indirect (F&A) costs of the Uniform Guidance. The Institute has not elected to use the 10% de minimis cost rate as covered in §200.414(f) Indirect (F&A) costs of the Uniform Guidance.
Title: NONCASH FEDERAL AWARDS Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) has been prepared from Electric Power Research Institute Inc.’s, (the “Institute” or EPRI) accounting records and is presented on the accrual basis of accounting in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). The purpose of the Schedule is to present a summary of those activities of EPRI for the year ended December 31, 2024 which have been partially financed by the U.S. government (federal awards). For purposes of the Schedule, federal awards include all assistance entered into directly between EPRI and the federal government and between EPRI and other primary recipients of federal government funding (pass-through). Amounts Passed-Through to Subrecipients are included in Total Federal Expenditures. In addition to Total Federal Expenditures, EPRI reported $5,729,332 in cost share spending on these federal awards during the year ended December 31, 2024. Because the Schedule presents only a selected portion of the activities of the Institute, it is not intended to, and does not, present either the consolidated financial position, changes in net assets, or cash flows of the Institute. De Minimis Rate Used: N Rate Explanation: The Institute has not elected to use the 10% de minimis cost rate as covered in §200.414(f) Indirect (F&A) costs of the Uniform Guidance. During the year ended December 31, 2024, the Institute did not receive any federal nonmonetary assistance.

Finding Details

Finding 2024-001
Reference Number 2024-001 – Finding of Noncompliance Federal Award Information - Research and Development Cluster (“R&D”) – Various ALN# Federal Award Agency - Department of Energy (“DOE”) Compliance Requirement - Special Tests and Provisions (Publications) Criteria- Per the DOE Award Special Terms and Conditions, the Institute is required to include an acknowledgement of the DOE award and legal disclaimer within all publications arising out of, or relating to, work performed under the award, whether copyrighted or not. Further, 2 CFR section 200.303 requires that non-Federal entities must "establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. Condition- For the fiscal year ended December 31, 2024, there were publications released with reference to research and development project activities funded by DOE that did not include the required legal disclaimer and (or) acknowledgement statement in pursuant with DOE grant contractual provisions. Cause - Although the publication requirement was internally acknowledged at the beginning of the execution of these grant awards, there is a lack of internal control established to formalize and streamline review of publications throughout the life cycle of each applicable project. Effect - Failure to establish effective internal reviews and monitoring over publications published throughout project periods could potentially result in undetected noncompliance, exposing the Institute to consequences from regulatory agencies. Questioned Costs - Not applicable Context or Perspective - The quality of internal review was compromised due to the involvement of multiple parties executing separate review process, compounded by time constraints before the release of the information. 3 out of 40 publications (total sample size) were identified as noncompliance. Among these 3 publications, 2 included the acknowledgement but not the legal disclaimer, and 1 lacked both mandatory statements. Overall, the identified instances of noncompliance are deemed to be isolated to special circumstances when publications require collaborative reviews between the Institute and external parties. New or Repeat Finding - New Finding Recommendation: We recommend the Institute establish formal procedures to ensure a thorough and effective review for each publication prior to its public release. View of Responsible Officials - See attached corrective action plan.
Finding 2024-001
Reference Number 2024-001 – Finding of Noncompliance Federal Award Information - Research and Development Cluster (“R&D”) – Various ALN# Federal Award Agency - Department of Energy (“DOE”) Compliance Requirement - Special Tests and Provisions (Publications) Criteria- Per the DOE Award Special Terms and Conditions, the Institute is required to include an acknowledgement of the DOE award and legal disclaimer within all publications arising out of, or relating to, work performed under the award, whether copyrighted or not. Further, 2 CFR section 200.303 requires that non-Federal entities must "establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. Condition- For the fiscal year ended December 31, 2024, there were publications released with reference to research and development project activities funded by DOE that did not include the required legal disclaimer and (or) acknowledgement statement in pursuant with DOE grant contractual provisions. Cause - Although the publication requirement was internally acknowledged at the beginning of the execution of these grant awards, there is a lack of internal control established to formalize and streamline review of publications throughout the life cycle of each applicable project. Effect - Failure to establish effective internal reviews and monitoring over publications published throughout project periods could potentially result in undetected noncompliance, exposing the Institute to consequences from regulatory agencies. Questioned Costs - Not applicable Context or Perspective - The quality of internal review was compromised due to the involvement of multiple parties executing separate review process, compounded by time constraints before the release of the information. 3 out of 40 publications (total sample size) were identified as noncompliance. Among these 3 publications, 2 included the acknowledgement but not the legal disclaimer, and 1 lacked both mandatory statements. Overall, the identified instances of noncompliance are deemed to be isolated to special circumstances when publications require collaborative reviews between the Institute and external parties. New or Repeat Finding - New Finding Recommendation: We recommend the Institute establish formal procedures to ensure a thorough and effective review for each publication prior to its public release. View of Responsible Officials - See attached corrective action plan.
Finding 2024-001
Reference Number 2024-001 – Finding of Noncompliance Federal Award Information - Research and Development Cluster (“R&D”) – Various ALN# Federal Award Agency - Department of Energy (“DOE”) Compliance Requirement - Special Tests and Provisions (Publications) Criteria- Per the DOE Award Special Terms and Conditions, the Institute is required to include an acknowledgement of the DOE award and legal disclaimer within all publications arising out of, or relating to, work performed under the award, whether copyrighted or not. Further, 2 CFR section 200.303 requires that non-Federal entities must "establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. Condition- For the fiscal year ended December 31, 2024, there were publications released with reference to research and development project activities funded by DOE that did not include the required legal disclaimer and (or) acknowledgement statement in pursuant with DOE grant contractual provisions. Cause - Although the publication requirement was internally acknowledged at the beginning of the execution of these grant awards, there is a lack of internal control established to formalize and streamline review of publications throughout the life cycle of each applicable project. Effect - Failure to establish effective internal reviews and monitoring over publications published throughout project periods could potentially result in undetected noncompliance, exposing the Institute to consequences from regulatory agencies. Questioned Costs - Not applicable Context or Perspective - The quality of internal review was compromised due to the involvement of multiple parties executing separate review process, compounded by time constraints before the release of the information. 3 out of 40 publications (total sample size) were identified as noncompliance. Among these 3 publications, 2 included the acknowledgement but not the legal disclaimer, and 1 lacked both mandatory statements. Overall, the identified instances of noncompliance are deemed to be isolated to special circumstances when publications require collaborative reviews between the Institute and external parties. New or Repeat Finding - New Finding Recommendation: We recommend the Institute establish formal procedures to ensure a thorough and effective review for each publication prior to its public release. View of Responsible Officials - See attached corrective action plan.
Finding 2024-001
Reference Number 2024-001 – Finding of Noncompliance Federal Award Information - Research and Development Cluster (“R&D”) – Various ALN# Federal Award Agency - Department of Energy (“DOE”) Compliance Requirement - Special Tests and Provisions (Publications) Criteria- Per the DOE Award Special Terms and Conditions, the Institute is required to include an acknowledgement of the DOE award and legal disclaimer within all publications arising out of, or relating to, work performed under the award, whether copyrighted or not. Further, 2 CFR section 200.303 requires that non-Federal entities must "establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. Condition- For the fiscal year ended December 31, 2024, there were publications released with reference to research and development project activities funded by DOE that did not include the required legal disclaimer and (or) acknowledgement statement in pursuant with DOE grant contractual provisions. Cause - Although the publication requirement was internally acknowledged at the beginning of the execution of these grant awards, there is a lack of internal control established to formalize and streamline review of publications throughout the life cycle of each applicable project. Effect - Failure to establish effective internal reviews and monitoring over publications published throughout project periods could potentially result in undetected noncompliance, exposing the Institute to consequences from regulatory agencies. Questioned Costs - Not applicable Context or Perspective - The quality of internal review was compromised due to the involvement of multiple parties executing separate review process, compounded by time constraints before the release of the information. 3 out of 40 publications (total sample size) were identified as noncompliance. Among these 3 publications, 2 included the acknowledgement but not the legal disclaimer, and 1 lacked both mandatory statements. Overall, the identified instances of noncompliance are deemed to be isolated to special circumstances when publications require collaborative reviews between the Institute and external parties. New or Repeat Finding - New Finding Recommendation: We recommend the Institute establish formal procedures to ensure a thorough and effective review for each publication prior to its public release. View of Responsible Officials - See attached corrective action plan.