2024 – 003 Period of Performance Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Low-Income Home Energy Assistance Program (LIHEAP) Assistance Listing Number: 93.568 Federal Award Identification Number and Year: G-2402LLIEA 6/1/2024; 2302ILLIEI 3/1/2023; G 2302ILLIEA 10/1/2022 Pass-Through Agency: Illinois Department of Commerce and Economic Opportunity Pass-Through Numbers: 23-221038; 23-274038; 23-224038 Award Period: June 1, 2024 through September 30, 2025; March 1, 2023 through August 31, 2024; October 1, 2022 through August 31, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Uniform Grant Guidance (2 CFR 200.308, 200.309, and 200.403(h)) requires that only allowable costs incurred during the approved budget period of a federal award’s period of performance be charged to the award. Effective internal controls should include procedures that involve costs charged to federal awards being reviewed and approved for proper period of performance. Condition: The County charged costs to the federal award after the end of the period of performance. Furthermore, although payroll transactions charged to the federal award were reviewed and approved, documentation of such review was not retained. Questioned Costs: $706 Context: 4 of 97 transactions tested were incurred after the period of performance end date. All 18 payroll transactions tested lacked documentation of review and approval. Cause: Costs were inadvertently claimed outside the period of performance. Documentation of review and approval for payroll transactions was also not retained. Effect: Charging costs outside the period of performance can result in unallowable costs being charged to federal awards, which could lead to noncompliance with federal requirements and potential repayment obligations. Repeat Finding: The finding is a repeat of a finding in the prior year. The prior year finding number was 2023-005. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) 2024 – 003 Period of Performance (Continued) Recommendation: We recommend that the County review and strengthen its internal controls to ensure that only costs incurred within the period of performance are charged. Costs charged to federal awards should be reviewed and approved for proper period of performance, and documentation of such review should be retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-007 – Allowable Costs & Period of Performance (Material Weakness and Noncompliance) Information on the Federal Program: U.S. Department of Education, Higher Education- Institutional Aid (Title III), Assistance Listing No. 84.031 Criteria: 2 CFR Part 200 Subpart E establishes cost principles to apply in determining costs under federal awards. Non-federal entities are also required to establish controls over the disbursement process to ensure compliance with allowable cost requirements. In addition, a non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition: We selected a sample of 25 non-payroll disbursements and 25 payroll disbursements charged to the grant. Of the 25 non-payroll, 4 were missing an approval by the Director of Title III Programs and 4 costs were not in the applicable budgets. In addition, 2 were charged to a fund code for a grant period that ended September 30, 2023. There were 44 pay checks tested in the sample of 25; of those 44, 31 exceptions were noted as having an issue around the approved pay rate documentation. In 9 instances, there was no documented approved pay rate, only support provided was a local salary schedule for multiple positions for 6 of the exceptions. In 15 instances, there was no approval for salary to be charged to the grant number and documentation showed unrestricted, a different account or offer letter had no Title III documentation. In 7 instances, the approved pay rate did not agree to actual paycheck report. Cause: The College did not obtain proper approval by the Director of the program, expenses did not fit into the grant budget line items, approved pay rates were not properly documented and the College continued to use funds after the grant period ended based on verbal instruction. Effect: The College’s grant disbursements were not properly approved. Questioned Costs: $35,461 Recommendation: We recommend the College strengthen its policies and procedures surrounding payroll and non-payroll grant disbursements to ensure controls are functioning and compliant with federal regulations Views of Responsible Officials: See Management’s View and Corrective Action Plan included at the end of the report.
FINDING 2024-021 National Guard Military Operations and Maintenance (O&M) Projects, ALN 12.401, Period of Performance - Extension Procedures See Schedule of Findings and Questioned Costs for chart/table. Condition DMVA did not timely submit extension requests for cooperative agreement (CA) appendices sent to the USPFO for 2 (8%) of 24 appendices requiring extension requests during fiscal year 2024. For these 2 appendices, DMVA submitted the requests 111 days late. Criteria Federal regulation 2 CFR 200.303 requires the auditee to establish and maintain effective internal control over the federal awards that provides reasonable assurance the auditee is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. Federal regulation 2 CFR 200.308 states a recipient must notify the federal agency in writing with the supporting justification and a revised period of performance at least 10 calendar days before the conclusions of the period of performance. The National Guard Bureau's Grants and Cooperative Agreement Policy Letter 21-07 indicates for projects and activities that cannot be completed before the end of a CA award's budget period of performance, the grantee must submit the extension request at least 10 days prior to the end of the period of performance. Cause DMVA's internal control and monitoring activities were not sufficient to ensure it timely submitted the required extension requests for CA appendices sent to the USPFO. Effect DMVA may have diminished the federal grantor agency's ability to ensure appropriate oversight and monitoring of the CA appendices. The federal grantor agency could issue sanctions or disallowances related to noncompliance. Known Questioned Costs None. Recommendation We recommend DMVA timely submit extension requests for CA appendices sent to the USPFO. Management Views DMVA agrees with the finding.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.
Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.