Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.
Federal Agency: U.S. Department of Interior Federal Program Name: National Park Service Conservation, Protection, Outreach, and Education (POE) Research and Development Cluster (RDC) Assistance Listing Number: 15.954 (POE) 15.608 and 15.945 (RDC) Award Period: June 2020 through August 2024 (POE) September 2019 through January 2024 (RDC) Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample. Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or Specific Requirement: 2 CFR 2022.1 Definitions – Period of Performance means the total estimated time interval between the start of an initial federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the period of performance in the federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period. 2 CFR 200.458 Pre-Awards Costs. Pre-award costs are those incurred prior to the effective date of the Federal award or subaward directly pursuant to the negotiation and in anticipation of the federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the federal award and only with the written approval of the federal awarding agency. If charged to the award, these costs must be charged to the initial budget period of the award, unless otherwise specified by the federal awarding agency or pass-through entity. Condition/Context: We noted instances where costs were charged to federal awards outside the period of performance with no evidence of approval by the federal agency as follows: • POE - For 5 of the 7 items tested, we noted costs were charged outside the period of performance. • RDC - For 3 of the 12 items tested, we noted costs were charged outside the period of performance. Questioned Costs: None greater than $25,000 per major program. Cause: Not aware of the requirements. Effect: Noncompliance with federal awards terms and conditions including 2 CFR Part 200 Uniform Guidance. Repeat Finding: No Recommendation: We recommend management incorporate review control procedures to ensure all costs are approved, within the period of performance, and charged in accordance with UG. Views of Responsible Officials: There is no disagreement with the audit finding. See corrective action plan.