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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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”.