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.
Criteria or specific requirement: Per the 2024 OMB Compliance Supplement, "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))." Allowable costs must meet the standards set forth in 2 CFR Part 200, Subpart E. Condition: Costs were booked to incorrect program codes, resulting in unsupported charges being booked to the federal program. Both payroll and non-payroll expenditures were charged to the Federal program prior to the period of performance start date. Questioned costs: Known $1,098 Context: In period of performance testing, the majority of samples tested for beginning period of performance (31/40 samples) related to June 2024 payroll. In all of these tested samples, time was booked to the Federal program prior to the program start date of June 20, 2024. Similarly, there was no adjustments for other charges that are normally booked for the full month at a time, including: per diems (2/40 samples) and fuel (1/40 samples). One additional error was related to time booked to the Federal program when no time was coded to that program during the pay period tested. The final error was related to February amortization that was not processed in time and therefore mistakenly booked to the program. In payroll testing, 2/40 samples tested were booked to a charge code that was not reflected in the supporting timesheets. The amounts booked incorrectly to the major program are considered unallowable costs. Cause: MTI payroll is run monthly. Time should not have been coded to the Federal program in question until the program start date of June 20, 2024, however as most programs begin on the first of the month (not mid-month) this was overlooked by the supervisors and finance team who are supposed to review timesheets and make correction to ensure allocations are booked to the correct programs for the correct dates. Additional errors due to human error. Effect: Costs incurred outside of the Federal program's period of performance and costs that are not supported by underlying documentation are not allowable under the program. The organization may be required to submit reimbursements for these amounts. Repeat Finding: No Recommendation: Management should review its existing control structure and ensure that there are adequate processes and controls to ensure only expenditures incurred during the period of performance are booked to Federal programs and that the correct program codes are charged, based on the underlying supporting documentation. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per the 2024 OMB Compliance Supplement, "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))." Allowable costs must meet the standards set forth in 2 CFR Part 200, Subpart E. Condition: Costs were booked to incorrect program codes, resulting in unsupported charges being booked to the federal program. Both payroll and non-payroll expenditures were charged to the Federal program prior to the period of performance start date. Questioned costs: Known $1,098 Context: In period of performance testing, the majority of samples tested for beginning period of performance (31/40 samples) related to June 2024 payroll. In all of these tested samples, time was booked to the Federal program prior to the program start date of June 20, 2024. Similarly, there was no adjustments for other charges that are normally booked for the full month at a time, including: per diems (2/40 samples) and fuel (1/40 samples). One additional error was related to time booked to the Federal program when no time was coded to that program during the pay period tested. The final error was related to February amortization that was not processed in time and therefore mistakenly booked to the program. In payroll testing, 2/40 samples tested were booked to a charge code that was not reflected in the supporting timesheets. The amounts booked incorrectly to the major program are considered unallowable costs. Cause: MTI payroll is run monthly. Time should not have been coded to the Federal program in question until the program start date of June 20, 2024, however as most programs begin on the first of the month (not mid-month) this was overlooked by the supervisors and finance team who are supposed to review timesheets and make correction to ensure allocations are booked to the correct programs for the correct dates. Additional errors due to human error. Effect: Costs incurred outside of the Federal program's period of performance and costs that are not supported by underlying documentation are not allowable under the program. The organization may be required to submit reimbursements for these amounts. Repeat Finding: No Recommendation: Management should review its existing control structure and ensure that there are adequate processes and controls to ensure only expenditures incurred during the period of performance are booked to Federal programs and that the correct program codes are charged, based on the underlying supporting documentation. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: Per the 2024 OMB Compliance Supplement, "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))." Allowable costs must meet the standards set forth in 2 CFR Part 200, Subpart E. Condition: Costs were booked to incorrect program codes, resulting in unsupported charges being booked to the federal program. Both payroll and non-payroll expenditures were charged to the Federal program prior to the period of performance start date. Questioned costs: Known $1,098 Context: In period of performance testing, the majority of samples tested for beginning period of performance (31/40 samples) related to June 2024 payroll. In all of these tested samples, time was booked to the Federal program prior to the program start date of June 20, 2024. Similarly, there was no adjustments for other charges that are normally booked for the full month at a time, including: per diems (2/40 samples) and fuel (1/40 samples). One additional error was related to time booked to the Federal program when no time was coded to that program during the pay period tested. The final error was related to February amortization that was not processed in time and therefore mistakenly booked to the program. In payroll testing, 2/40 samples tested were booked to a charge code that was not reflected in the supporting timesheets. The amounts booked incorrectly to the major program are considered unallowable costs. Cause: MTI payroll is run monthly. Time should not have been coded to the Federal program in question until the program start date of June 20, 2024, however as most programs begin on the first of the month (not mid-month) this was overlooked by the supervisors and finance team who are supposed to review timesheets and make correction to ensure allocations are booked to the correct programs for the correct dates. Additional errors due to human error. Effect: Costs incurred outside of the Federal program's period of performance and costs that are not supported by underlying documentation are not allowable under the program. The organization may be required to submit reimbursements for these amounts. Repeat Finding: No Recommendation: Management should review its existing control structure and ensure that there are adequate processes and controls to ensure only expenditures incurred during the period of performance are booked to Federal programs and that the correct program codes are charged, based on the underlying supporting documentation. 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.