Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-005 SUBRECIPIENT MONITORING Material Weakness Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2021 subrecipients until 2024. During the year ended December 31, 2021, CUAHSI had $128,472 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2021. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-005. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-005 SUBRECIPIENT MONITORING Material Weakness Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2021 subrecipients until 2024. During the year ended December 31, 2021, CUAHSI had $128,472 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2021. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-005. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-005 SUBRECIPIENT MONITORING Material Weakness Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2021 subrecipients until 2024. During the year ended December 31, 2021, CUAHSI had $128,472 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2021. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-005. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-005 SUBRECIPIENT MONITORING Material Weakness Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2021 subrecipients until 2024. During the year ended December 31, 2021, CUAHSI had $128,472 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2021. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-005. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-005 SUBRECIPIENT MONITORING Material Weakness Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2021 subrecipients until 2024. During the year ended December 31, 2021, CUAHSI had $128,472 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2021. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-005. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
MW2020-005 SUBRECIPIENT MONITORING (REPEAT FINDING) (PREVIOUSLY REPORTED AS MW2019-002) Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. The auditee did not maintain any documentation to demonstrate that they fulfilled this responsibility. This noncompliance with the monitoring requirement could result in the mismanagement of federal funds, including the inappropriate expenditure of funds or the failure to achieve program objectives. Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Cause CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. The was no audit evidence of anyone following it and monitoring that the subrecipient was using the funding as prescribed. There was a lack of management oversight.Effect CUAHSI is not in compliance with the requirements for monitoring and thus creating the possible misuse or improper use of funds. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. Current Year Status This condition still exists for the year ended December 31, 2020. The monitoring of subrecipients was not completed in a reasonable timeframe in accordance with the policies set forth in the UG. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-005 SUBRECIPIENT MONITORING Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2020 subrecipients until 2024. During the year ended December 31, 2020, CUAHSI had $206,636 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2020. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-002. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-005 SUBRECIPIENT MONITORING Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2020 subrecipients until 2024. During the year ended December 31, 2020, CUAHSI had $206,636 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2020. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-002. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-005 SUBRECIPIENT MONITORING Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2020 subrecipients until 2024. During the year ended December 31, 2020, CUAHSI had $206,636 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2020. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-002. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-005 SUBRECIPIENT MONITORING Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2020 subrecipients until 2024. During the year ended December 31, 2020, CUAHSI had $206,636 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2020. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-002. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-005 SUBRECIPIENT MONITORING Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2020 subrecipients until 2024. During the year ended December 31, 2020, CUAHSI had $206,636 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2020. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-002. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
MW2020-005 SUBRECIPIENT MONITORING (REPEAT FINDING) (PREVIOUSLY REPORTED AS MW2019-002) Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. The auditee did not maintain any documentation to demonstrate that they fulfilled this responsibility. This noncompliance with the monitoring requirement could result in the mismanagement of federal funds, including the inappropriate expenditure of funds or the failure to achieve program objectives. Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Cause CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. The was no audit evidence of anyone following it and monitoring that the subrecipient was using the funding as prescribed. There was a lack of management oversight.Effect CUAHSI is not in compliance with the requirements for monitoring and thus creating the possible misuse or improper use of funds. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. Current Year Status This condition still exists for the year ended December 31, 2020. The monitoring of subrecipients was not completed in a reasonable timeframe in accordance with the policies set forth in the UG. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-005 SUBRECIPIENT MONITORING Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2020 subrecipients until 2024. During the year ended December 31, 2020, CUAHSI had $206,636 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2020. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-002. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-005 SUBRECIPIENT MONITORING Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2020 subrecipients until 2024. During the year ended December 31, 2020, CUAHSI had $206,636 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2020. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-002. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-005 SUBRECIPIENT MONITORING Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2020 subrecipients until 2024. During the year ended December 31, 2020, CUAHSI had $206,636 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2020. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-002. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-005 SUBRECIPIENT MONITORING Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2020 subrecipients until 2024. During the year ended December 31, 2020, CUAHSI had $206,636 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2020. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-002. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & Integrative Activities AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & OIA-1937099 (09/01/2020 – 08/31/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-005 SUBRECIPIENT MONITORING Criteria The regulations are documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h); (Requirements for Pass-Through Entities). The criteria for monitoring subrecipients of federal awards should be following federal regulations, the terms of the federal contract, and any additional requirements specified by the auditee's policies and procedures. Specifically, the monitoring criteria should include, but not be limited to, the following: • Subrecipient Risk Assessment • Financial Monitoring • Compliance Monitoring • Reporting and Documentation Condition The auditee failed to comply with federal regulations requiring the monitoring of subrecipients for federal awards on a timely basis. Recipients of federal awards are responsible for monitoring the activities of subrecipients to ensure that they comply with applicable laws, regulations, and the terms and conditions of the federal award. CUAHSI did not complete the monitoring of its 2020 subrecipients until 2024. During the year ended December 31, 2020, CUAHSI had $206,636 in amounts paid to subrecipients. Based on our testing of amounts paid to subrecipients, no amounts were identified as unallowable. Cause & Context CUAHSI had a policy and procedure manual in place which outlined the steps for monitoring. There was no audit evidence of CUAHSI following the policy and monitoring that the subrecipient was using the funding as prescribed during the year ended December 31, 2020. Effect CUAHSI’s lack of monitoring creates a significant risk of the possible misuse or improper use of funds. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-002. Recommendation The auditor recommends that management review the requirements documented in 31 USC 7502(f)(2), 2 CFR sections 200.330, .331, and .501(h);(Requirements for Pass-Through Entities) and develops and implements procedures to adhere to such requirements. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.