Finding number: 2022-002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster – various Assistance Listing numbers Federal agency: Various Pass-through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicable Repeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Special Reporting Head Start ALN# 93.600 US Department of Health & Human Services Federal Grant/Contract Number: 10CH011215-02; 10CH011215-03; 10HE000901-01 Grant period – 2021 & 2022 Criteria – 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Also, under compliance requirements for reporting 2 CFR 200.32 states that information must be collected with the frequency required by the terms and conditions of the federal award for effective monitoring of the federal awards. 2 CFR 200.330, Reporting on Real Property: The Federal awarding agency or pass-through entity must require a non-Federal entity to submit reports at least annually on the status of real property in which the Federal Government retains an interest. As described in ACF-IM-HS-17-01 Facilities Guidance, all grantees, including those with no covered real property, are instructed to use and submit standard form (SF) Real Property Status Report 429. Condition – The SF-429 required to be filed for Head Start was submitted after the deadline. Cause – The Agency did not apply appropriate controls to ensure that all reporting required under the terms of the grant were filed timely. Effect – Late reporting to the grantor can result in sanctions or loss of future funding. Questioned Costs – Not applicable. Recommendation – Management should implement the necessary controls to ensure all reporting required under the grant is filed accurately and timely. Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Special Reporting Head Start ALN# 93.600 US Department of Health & Human Services Federal Grant/Contract Number: 10CH011215-02; 10CH011215-03; 10HE000901-01 Grant period – 2021 & 2022 Criteria – 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Also, under compliance requirements for reporting 2 CFR 200.32 states that information must be collected with the frequency required by the terms and conditions of the federal award for effective monitoring of the federal awards. 2 CFR 200.330, Reporting on Real Property: The Federal awarding agency or pass-through entity must require a non-Federal entity to submit reports at least annually on the status of real property in which the Federal Government retains an interest. As described in ACF-IM-HS-17-01 Facilities Guidance, all grantees, including those with no covered real property, are instructed to use and submit standard form (SF) Real Property Status Report 429. Condition – The SF-429 required to be filed for Head Start was submitted after the deadline. Cause – The Agency did not apply appropriate controls to ensure that all reporting required under the terms of the grant were filed timely. Effect – Late reporting to the grantor can result in sanctions or loss of future funding. Questioned Costs – Not applicable. Recommendation – Management should implement the necessary controls to ensure all reporting required under the grant is filed accurately and timely. Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Special Reporting Head Start ALN# 93.600 US Department of Health & Human Services Federal Grant/Contract Number: 10CH011215-02; 10CH011215-03; 10HE000901-01 Grant period – 2021 & 2022 Criteria – 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Also, under compliance requirements for reporting 2 CFR 200.32 states that information must be collected with the frequency required by the terms and conditions of the federal award for effective monitoring of the federal awards. 2 CFR 200.330, Reporting on Real Property: The Federal awarding agency or pass-through entity must require a non-Federal entity to submit reports at least annually on the status of real property in which the Federal Government retains an interest. As described in ACF-IM-HS-17-01 Facilities Guidance, all grantees, including those with no covered real property, are instructed to use and submit standard form (SF) Real Property Status Report 429. Condition – The SF-429 required to be filed for Head Start was submitted after the deadline. Cause – The Agency did not apply appropriate controls to ensure that all reporting required under the terms of the grant were filed timely. Effect – Late reporting to the grantor can result in sanctions or loss of future funding. Questioned Costs – Not applicable. Recommendation – Management should implement the necessary controls to ensure all reporting required under the grant is filed accurately and timely. Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Special Reporting Head Start ALN# 93.600 US Department of Health & Human Services Federal Grant/Contract Number: 10CH011215-02; 10CH011215-03; 10HE000901-01 Grant period – 2021 & 2022 Criteria – 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Also, under compliance requirements for reporting 2 CFR 200.32 states that information must be collected with the frequency required by the terms and conditions of the federal award for effective monitoring of the federal awards. 2 CFR 200.330, Reporting on Real Property: The Federal awarding agency or pass-through entity must require a non-Federal entity to submit reports at least annually on the status of real property in which the Federal Government retains an interest. As described in ACF-IM-HS-17-01 Facilities Guidance, all grantees, including those with no covered real property, are instructed to use and submit standard form (SF) Real Property Status Report 429. Condition – The SF-429 required to be filed for Head Start was submitted after the deadline. Cause – The Agency did not apply appropriate controls to ensure that all reporting required under the terms of the grant were filed timely. Effect – Late reporting to the grantor can result in sanctions or loss of future funding. Questioned Costs – Not applicable. Recommendation – Management should implement the necessary controls to ensure all reporting required under the grant is filed accurately and timely. Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Special Reporting Head Start ALN# 93.600 US Department of Health & Human Services Federal Grant/Contract Number: 10CH011215-02; 10CH011215-03; 10HE000901-01 Grant period – 2021 & 2022 Criteria – 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Also, under compliance requirements for reporting 2 CFR 200.32 states that information must be collected with the frequency required by the terms and conditions of the federal award for effective monitoring of the federal awards. 2 CFR 200.330, Reporting on Real Property: The Federal awarding agency or pass-through entity must require a non-Federal entity to submit reports at least annually on the status of real property in which the Federal Government retains an interest. As described in ACF-IM-HS-17-01 Facilities Guidance, all grantees, including those with no covered real property, are instructed to use and submit standard form (SF) Real Property Status Report 429. Condition – The SF-429 required to be filed for Head Start was submitted after the deadline. Cause – The Agency did not apply appropriate controls to ensure that all reporting required under the terms of the grant were filed timely. Effect – Late reporting to the grantor can result in sanctions or loss of future funding. Questioned Costs – Not applicable. Recommendation – Management should implement the necessary controls to ensure all reporting required under the grant is filed accurately and timely. Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Special Reporting Head Start ALN# 93.600 US Department of Health & Human Services Federal Grant/Contract Number: 10CH011215-02; 10CH011215-03; 10HE000901-01 Grant period – 2021 & 2022 Criteria – 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Also, under compliance requirements for reporting 2 CFR 200.32 states that information must be collected with the frequency required by the terms and conditions of the federal award for effective monitoring of the federal awards. 2 CFR 200.330, Reporting on Real Property: The Federal awarding agency or pass-through entity must require a non-Federal entity to submit reports at least annually on the status of real property in which the Federal Government retains an interest. As described in ACF-IM-HS-17-01 Facilities Guidance, all grantees, including those with no covered real property, are instructed to use and submit standard form (SF) Real Property Status Report 429. Condition – The SF-429 required to be filed for Head Start was submitted after the deadline. Cause – The Agency did not apply appropriate controls to ensure that all reporting required under the terms of the grant were filed timely. Effect – Late reporting to the grantor can result in sanctions or loss of future funding. Questioned Costs – Not applicable. Recommendation – Management should implement the necessary controls to ensure all reporting required under the grant is filed accurately and timely. Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Finding 2022-010 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness over Subrecipient Monitoring Repeat Finding: Yes Condition: For 3 out of 4 selections, the Mayor's Office of Homeless Services (MOHS) management was unable to provide evidence that subrecipient monitoring was performed. Criteria: In accordance with 2 CFR ?200.303: The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Pursuant to 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h), a pass-through entity must identify the award and applicable requirements, evaluate risk, monitor, and ensure accountability of subrecipients. Cause: MOHS did not maintain adequate documentation of the requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect: The subrecipient could not be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that MOHS establish and implement controls for the program and prepare and maintain a written plan perform risk assessments on potential subrecipients. Additionally, we recommend that MOHS provides training on the Uniform Guidance requirements related to subrecipient monitoring. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-012 U.S. Department of Treasury AL No. 21.019 Coronavirus Relief Fund (CARES) Material Weakness over Subrecipient Monitoring Repeat Finding: Yes Condition: For 1 out of 1 selection, there was no evidence that subrecipient monitoring was performed. Criteria: In accordance with 2 CFR ?200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Pursuant to 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h), a pass-through entity must identify the award and applicable requirements, evaluate risk, monitor, and ensure accountability of subrecipients. Cause: Program personnel were unaware of the requirement included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect: The subrecipient may not be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the agency establish and implement controls for the program and prepare and maintain a written plan to monitor its subrecipients. Additionally, we recommend training on the Uniform Guidance requirements related to subrecipient monitoring. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor?s Conclusion: Finding remains as stated.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.
Finding number: 2022 002 Type of finding: Material weakness in internal control and material noncompliance Federal program title: Research and Development Cluster ? various Assistance Listing numbers Federal agency: Various Pass through entity: Various Federal award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Subrecipient monitoring Criteria The requirements for subrecipient monitoring are contained in Sections 200.330, .331, and .501(h) of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996), Federal awarding agency regulations, and the terms and conditions of the award. When a pass-through entity (PTE) transfers awards to a subrecipient, the PTE must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Conditions Found During our testwork over the Research and Development Cluster, we discovered that UAMS did not appropriately monitor subrecipient activities. UAMS is obligated to monitor the activities of subrecipients, including tracking subrecipient audits, requests, and other correspondence related to follow-up of corrective action items. UAMS did not complete these procedures. Cause UAMS did not have the personnel capacity during FY22 to effectively monitor subawards. Effect Failure to properly monitor subrecipients may prevent UAMS from being in compliance with the requirements set forth by the Uniform Guidance. Questioned costs Questioned costs are not determinable. Amounts passed through to subrecipients in FY22 totaled 11,860,890. Statistical Sample Not applicableRepeat Finding A similar finding was not reported in prior year audit. Recommendation We recommend that UAMS ensures the subrecipient monitoring compliance requirements are performed. View of responsible officials We concur with the finding. Due to staffing shortages and the implementation of a new financial system, we were unable to perform certain procedures related to subrecipient monitoring during the fiscal year. Management is hiring a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations.