Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-009 PROGRAM INCOME Material Weakness Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the federal fiscal year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the federal fiscal year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $31,525 for the year ended December 31, 2021. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the federal fiscal year (November 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2021. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-009. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-009 PROGRAM INCOME Material Weakness Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the federal fiscal year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the federal fiscal year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $31,525 for the year ended December 31, 2021. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the federal fiscal year (November 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2021. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-009. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-009 PROGRAM INCOME Material Weakness Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the federal fiscal year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the federal fiscal year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $31,525 for the year ended December 31, 2021. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the federal fiscal year (November 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2021. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-009. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
FINDING 2021-005 Federal Award: U.S. Department of Housing and Urban Development CFDA# 14.267 Continuum of Care Grant No. MI0071L5F011912 CFDA# 14.267 Continuum of Care Grant No. MI0439L5F011903 Finding Type: Significant Deficiency - Program Income Criteria: 2 CFR Section 200.307(e), provides for Program Income to be deducted from total allowable program costs to determine the net allowable program costs or used to meet matching requirements. Condition: Program income was not used by DCCCMH to meet their matching requirements. DCCCMH reported allowable net program costs in excess of actual net allowable program costs of $15,569 and $3,446 for grants MI0071L5F011912 and MI0439L5F011903, respectively. Effect: Noncompliance with the Program Income requirements. Cause: The lack of monitoring and review to ensure that grant reimbursements did not exceed net allowable costs. Questioned Cost: $19,015 Recommendation: DCCCMH should review and monitor general ledger accounts used to report Federal grant activity to ensure that costs reported do not exceed net allowable program costs. Management Response: Management acknowledges that program income generated from specific programs is to be used to cover net allowable program costs or to meet matching requirements. DCCCMH will implement measures to track program income for grant programs and will use program income to offset allowable program costs when preparing financial status reports. These measures will be incorporated into the updates to the financial policies and procedures for grant programs.
FINDING 2021-005 Federal Award: U.S. Department of Housing and Urban Development CFDA# 14.267 Continuum of Care Grant No. MI0071L5F011912 CFDA# 14.267 Continuum of Care Grant No. MI0439L5F011903 Finding Type: Significant Deficiency - Program Income Criteria: 2 CFR Section 200.307(e), provides for Program Income to be deducted from total allowable program costs to determine the net allowable program costs or used to meet matching requirements. Condition: Program income was not used by DCCCMH to meet their matching requirements. DCCCMH reported allowable net program costs in excess of actual net allowable program costs of $15,569 and $3,446 for grants MI0071L5F011912 and MI0439L5F011903, respectively. Effect: Noncompliance with the Program Income requirements. Cause: The lack of monitoring and review to ensure that grant reimbursements did not exceed net allowable costs. Questioned Cost: $19,015 Recommendation: DCCCMH should review and monitor general ledger accounts used to report Federal grant activity to ensure that costs reported do not exceed net allowable program costs. Management Response: Management acknowledges that program income generated from specific programs is to be used to cover net allowable program costs or to meet matching requirements. DCCCMH will implement measures to track program income for grant programs and will use program income to offset allowable program costs when preparing financial status reports. These measures will be incorporated into the updates to the financial policies and procedures for grant programs.
FINDING 2021-005 Federal Award: U.S. Department of Housing and Urban Development CFDA# 14.267 Continuum of Care Grant No. MI0071L5F011912 CFDA# 14.267 Continuum of Care Grant No. MI0439L5F011903 Finding Type: Significant Deficiency - Program Income Criteria: 2 CFR Section 200.307(e), provides for Program Income to be deducted from total allowable program costs to determine the net allowable program costs or used to meet matching requirements. Condition: Program income was not used by DCCCMH to meet their matching requirements. DCCCMH reported allowable net program costs in excess of actual net allowable program costs of $15,569 and $3,446 for grants MI0071L5F011912 and MI0439L5F011903, respectively. Effect: Noncompliance with the Program Income requirements. Cause: The lack of monitoring and review to ensure that grant reimbursements did not exceed net allowable costs. Questioned Cost: $19,015 Recommendation: DCCCMH should review and monitor general ledger accounts used to report Federal grant activity to ensure that costs reported do not exceed net allowable program costs. Management Response: Management acknowledges that program income generated from specific programs is to be used to cover net allowable program costs or to meet matching requirements. DCCCMH will implement measures to track program income for grant programs and will use program income to offset allowable program costs when preparing financial status reports. These measures will be incorporated into the updates to the financial policies and procedures for grant programs.
FINDING 2021-005 Federal Award: U.S. Department of Housing and Urban Development CFDA# 14.267 Continuum of Care Grant No. MI0071L5F011912 CFDA# 14.267 Continuum of Care Grant No. MI0439L5F011903 Finding Type: Significant Deficiency - Program Income Criteria: 2 CFR Section 200.307(e), provides for Program Income to be deducted from total allowable program costs to determine the net allowable program costs or used to meet matching requirements. Condition: Program income was not used by DCCCMH to meet their matching requirements. DCCCMH reported allowable net program costs in excess of actual net allowable program costs of $15,569 and $3,446 for grants MI0071L5F011912 and MI0439L5F011903, respectively. Effect: Noncompliance with the Program Income requirements. Cause: The lack of monitoring and review to ensure that grant reimbursements did not exceed net allowable costs. Questioned Cost: $19,015 Recommendation: DCCCMH should review and monitor general ledger accounts used to report Federal grant activity to ensure that costs reported do not exceed net allowable program costs. Management Response: Management acknowledges that program income generated from specific programs is to be used to cover net allowable program costs or to meet matching requirements. DCCCMH will implement measures to track program income for grant programs and will use program income to offset allowable program costs when preparing financial status reports. These measures will be incorporated into the updates to the financial policies and procedures for grant programs.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
Finding Number: 2021-SA5 Material Weakness – Program Income – Compliance and Control Finding Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Criteria or Specific Requirement: 2 CFR section 200.307, Program Income, states that ordinary program income must be deducted from total allowable costs to determine the net allowable costs. Program income must be used for current costs unless the Federal awarding agency authorizes otherwise. Program income that the non-Federal entity did not anticipate at the time of the Federal award must be used to reduce the Federal award and non-Federal entity contributions rather than increase the funds committed to the project. 38 CFR 61.82 Participant fees for supportive housing states that participant fees may be used for costs of operating the supportive housing or to assist supportive housing residents’ move to permanent housing and must have a therapeutic benefit. Condition: It does not appear that program income was tracked and expended for use of operating supportive housing or assisting housing residents. Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Potential noncompliance related to requesting additional reimbursement before program income was spent. Additionally, as noted in Finding 2021-SA1 program income expended was not appropriately included on the SEFA. Questioned Costs: Related questioned costs are unknown. Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management. Recommendation: Policies and procedures should be designed and implemented to ensure program income is tracked and expended appropriately. View of Responsible Officials: In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.
MW2020-009 PROGRAM INCOME (REPEAT FINDING) (PREVIOUSLY REPORTED AS MW2019- 011) Condition The use of program income generated through a federally funded program will be governed by the terms and conditions of the federal grant award, or sub-award, are subject to the same allowability requirements in 2 CFR 200 for same award objectives and the regulations at 2 CFR 200.307. Program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due annually on November 15th. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI recorded $293,591 of program income for the year ended December 31, 2019. This amount should have been deducted from the grant drawdowns for the year ended December 31, 2019 in accordance with the criteria listed above. There was no audit evidence to support whether the grant revenue was adjusted on the drawdowns. These matters warrant resolution as they may have subsequent adverse impacts. They may ultimately need to be addressed by the oversight agencies. Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards.Criteria (continued) CUAHSI lacked comprehensive documentation demonstrating the proper authorization, allocation, and approval processes for the utilization of program income. 2 CFR 200.307 mandates that clear documentation be maintained to support the proper allocation of program income and its alignment with the program's goals. The non-compliance with program income regulations, as outlined in this finding, highlights the need for corrective action to align CUAHSI’s practices with the stipulated regulations. Management's commitment to addressing these issues will play a pivotal role in rectifying the deficiencies identified during the audit. Effect This is a violation of the terms and conditions of the federal contract with the NSF. Noncompliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Cause Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307.Current Year Status This condition still exists for the year ended December 31, 2020. During the completion of the audit, the auditor noted that CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-009 PROGRAM INCOME Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $85,267 for the year ended December 31, 2020. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year (February 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-011. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-009 PROGRAM INCOME Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $85,267 for the year ended December 31, 2020. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year (February 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-011. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-009 PROGRAM INCOME Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $85,267 for the year ended December 31, 2020. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year (February 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-011. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-009 PROGRAM INCOME Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $85,267 for the year ended December 31, 2020. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year (February 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-011. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-009 PROGRAM INCOME Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $85,267 for the year ended December 31, 2020. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year (February 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-011. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
MW2020-009 PROGRAM INCOME (REPEAT FINDING) (PREVIOUSLY REPORTED AS MW2019- 011) Condition The use of program income generated through a federally funded program will be governed by the terms and conditions of the federal grant award, or sub-award, are subject to the same allowability requirements in 2 CFR 200 for same award objectives and the regulations at 2 CFR 200.307. Program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due annually on November 15th. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI recorded $293,591 of program income for the year ended December 31, 2019. This amount should have been deducted from the grant drawdowns for the year ended December 31, 2019 in accordance with the criteria listed above. There was no audit evidence to support whether the grant revenue was adjusted on the drawdowns. These matters warrant resolution as they may have subsequent adverse impacts. They may ultimately need to be addressed by the oversight agencies. Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards.Criteria (continued) CUAHSI lacked comprehensive documentation demonstrating the proper authorization, allocation, and approval processes for the utilization of program income. 2 CFR 200.307 mandates that clear documentation be maintained to support the proper allocation of program income and its alignment with the program's goals. The non-compliance with program income regulations, as outlined in this finding, highlights the need for corrective action to align CUAHSI’s practices with the stipulated regulations. Management's commitment to addressing these issues will play a pivotal role in rectifying the deficiencies identified during the audit. Effect This is a violation of the terms and conditions of the federal contract with the NSF. Noncompliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Cause Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307.Current Year Status This condition still exists for the year ended December 31, 2020. During the completion of the audit, the auditor noted that CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-009 PROGRAM INCOME Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $85,267 for the year ended December 31, 2020. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year (February 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-011. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-009 PROGRAM INCOME Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $85,267 for the year ended December 31, 2020. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year (February 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-011. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-009 PROGRAM INCOME Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $85,267 for the year ended December 31, 2020. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year (February 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-011. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-009 PROGRAM INCOME Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $85,267 for the year ended December 31, 2020. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year (February 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-011. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-009 PROGRAM INCOME Criteria Pursuant to 2 CFR 200 for award objectives and the regulations at 2 CFR 200.307, program income is defined as “Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the federal award during the period of performance” by 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. Condition Program income consists of registration fees collected for training, meetings or workshops and the proceeds from the sale of publications as a result of the federal award during the period of performance. Program income is treated as an additive to the federal funds received by CUAHSI. During a drawdown, program income reduces the amount that is requested to cover reimbursable costs through the Flexible Billing module. This allows program income to be applied to the award before a reimbursement is requested from NSF adding the value of program income received to the awarded amount. Program income reporting is due forty five (45) days after the end of the year. NSF requires that all cumulative program income is reported for all open grants and agreements in the current year. CUAHSI program income totaled $85,267 for the year ended December 31, 2020. CUAHSI failed to submit the required Program Income Reporting Worksheet by the required deadline of forty five (45) days after the end of the year (February 15, 2021) to ensure with the program income policies in accordance with the UG for the year ended December 31, 2020. Cause & Context Lack of resources and detailed attention to the risks, along with circumvention of controls has resulted in weak internal controls, and conflicting or incomplete policies and procedures. Effect Non-compliance can lead to penalties, fines, or even termination of the contract. It may also damage CUAHSI’s reputation and future eligibility for federal funding and jeopardize CUAHSI’s ability to secure future grants or contracts from other funding agencies. Granting organizations typically prioritize funding recipients with a track record of compliance and accountability. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-011. Recommendation The auditor recommends that CUAHSI develops and implements controls over policies consistent with 2 CFR 200.307. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Program income of $293,591 was entered into Sage and submitted to the auditor along with all other General Ledger details. Separately, CUAHSI reported program incomes of different (smaller) amounts to NSF that are likely reflective of actual incomes generated by the active awards. Potential mischaracterization in General Ledger detail may have resulted in overstating program income. The organization is working to implement processes that are 2 CFR Part 200.307 compliant and will be work with their cognizant agency to reconcile accurate program income relative to award draws.
Program income of $293,591 was entered into Sage and submitted to the auditor along with all other General Ledger details. Separately, CUAHSI reported program incomes of different (smaller) amounts to NSF that are likely reflective of actual incomes generated by the active awards. Potential mischaracterization in General Ledger detail may have resulted in overstating program income. The organization is working to implement processes that are 2 CFR Part 200.307 compliant and will be work with their cognizant agency to reconcile accurate program income relative to award draws.
Program income of $293,591 was entered into Sage and submitted to the auditor along with all other General Ledger details. Separately, CUAHSI reported program incomes of different (smaller) amounts to NSF that are likely reflective of actual incomes generated by the active awards. Potential mischaracterization in General Ledger detail may have resulted in overstating program income. The organization is working to implement processes that are 2 CFR Part 200.307 compliant and will be work with their cognizant agency to reconcile accurate program income relative to award draws.
Program income of $293,591 was entered into Sage and submitted to the auditor along with all other General Ledger details. Separately, CUAHSI reported program incomes of different (smaller) amounts to NSF that are likely reflective of actual incomes generated by the active awards. Potential mischaracterization in General Ledger detail may have resulted in overstating program income. The organization is working to implement processes that are 2 CFR Part 200.307 compliant and will be work with their cognizant agency to reconcile accurate program income relative to award draws.