FAC Explorer

Audit 53980

FY End
2022-09-30
Total Expended
$6.60M
Findings
2
Programs
29
Organization: Marine Environmental Sciences Consortium (AL)
Year: 2022 Accepted: 2023-06-19
Auditor: Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58988 2022-002 - - C
635430 2022-002 - - C

Programs

ALN Program Spent Major Findings
21.015 Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States $1.07M Yes 0
93.103 Food and Drug Administration_research $997,890 Yes 1
66.456 National Estuary Program $762,506 - 0
11.451 Gulf Coast Ecosystem Restoration Science, Observation, Monitoring, and Technology $217,888 Yes 0
66.130 Gulf Coast Ecosystem Restoration Council Comprehensive Plan Component $201,806 - 0
66.605 Performance Partnership Grants $201,119 Yes 0
66.460 Nonpoint Source Implementation Grants $166,440 - 0
47.079 Office of International Science and Engineering $161,050 Yes 0
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $157,687 Yes 0
12.300 Basic and Applied Scientific Research $141,887 Yes 0
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $89,604 Yes 0
47.050 Geosciences $62,044 Yes 0
15.683 Prescott Marine Mammal Rescue Assistance (b) $61,455 Yes 0
87.051 Gulf Coast Ecosystem Restoration Council Comprehensive Plan Component Program $54,896 - 0
11.473 Office for Coastal Management $48,351 - 0
15.435 Gomesa $40,031 Yes 0
11.008 Noaa Mission-Related Education Awards $30,461 Yes 0
11.440 Environmental Sciences, Applications, Data, and Education $28,662 - 0
11.419 Coastal Zone Management Administration Awards $24,885 - 0
11.463 Habitat Conservation $19,987 - 0
47.083 Integrative Activities $15,304 Yes 0
11.439 Marine Mammal Data Program $7,957 Yes 0
43.001 Science $7,637 - 0
66.475 Gulf of Mexico Program $7,487 - 0
11.454 Unallied Management Projects $6,486 Yes 0
11.011 Ocean Exploration $3,000 - 0
11.012 Integrated Ocean Observing System (ioos) $1,017 - 0
11.417 Sea Grant Support $64 Yes 0
39.003 Donation of Federal Surplus Personal Property $23 - 0

Contacts

Name Title Type
N47JDKML6UT5 David England Auditee
2518612141 Melissa Knepper Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Finding: Title 2 of the Code of Federal Regulations Section 200.305(b) states, " For non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non- Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means." During a review of the general ledger, it was noted that Assistance Listing Number (ALN) 93.103, Food and Drug Administration Research, which is part of the Research and Development Cluster, had an unearned revenue balance at year-end. Upon inquiry and investigation, it was discovered that the Consortium drew more funds than had been expended during the year. The error was made due to the Consortium using the wrong report when determining the amount of funds to draw. The improper draw resulted in the Consortium having excess cash for most of the year. The amount of excess cash varied throughout the year due to subsequent expenses and drawdowns, and at September 30, 2022, the Consortium had $127,110.16 remaining in excess cash from the overdraw. As a result, the Consortium did not minimize the time elapsing between the transfer of funds and the disbursement of those funds and, as a result, did not comply with cash management requirements. Recommendation: The Consortium should ensure that draw downs of Federal funds are properly supported and should comply with Title 2 of the Code of Federal Regulations Section 200.305(b) by minimizing the time elapsing between the transfer of funds from the grantor and the expense of those funds.
Finding 2022-002
Finding: Title 2 of the Code of Federal Regulations Section 200.305(b) states, " For non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non- Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means." During a review of the general ledger, it was noted that Assistance Listing Number (ALN) 93.103, Food and Drug Administration Research, which is part of the Research and Development Cluster, had an unearned revenue balance at year-end. Upon inquiry and investigation, it was discovered that the Consortium drew more funds than had been expended during the year. The error was made due to the Consortium using the wrong report when determining the amount of funds to draw. The improper draw resulted in the Consortium having excess cash for most of the year. The amount of excess cash varied throughout the year due to subsequent expenses and drawdowns, and at September 30, 2022, the Consortium had $127,110.16 remaining in excess cash from the overdraw. As a result, the Consortium did not minimize the time elapsing between the transfer of funds and the disbursement of those funds and, as a result, did not comply with cash management requirements. Recommendation: The Consortium should ensure that draw downs of Federal funds are properly supported and should comply with Title 2 of the Code of Federal Regulations Section 200.305(b) by minimizing the time elapsing between the transfer of funds from the grantor and the expense of those funds.