Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.
Finding Reference Number 2024-002 Access Restricted to Documentation for Various Compliance Requirements – Research & Development Cluster; Noncompliance – Period of Performance, Procurement (Micro Purchasing), Subrecipient Monitoring, and Equipment and Real Property Management Criteria: In accordance with 2 CFR 200.508 (d), the auditee must provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required for the schedule of expenditures of federal awards. Condition/Context: During our compliance testing of period of performance, procurement (micro purchasing), subrecipient monitoring, and equipment and real property management, access to classified contracts was restricted; therefore, we were unable to review certain information related to classified contracts. Respectively, we were unable to examine within the original contract with regards to: Period of performance (5 of 50 selections) – unable to confirm the authorized project period Procurement (micro purchasing) (2 of 40 selections) – unable to review applicable requirement relating to consent to subcontract Subrecipient monitoring (2 out of 40 selections) – unable to inspect subaward information and applicable terms Equipment and real property management (3 out of 50 selections) – unable to obtain proof of active use and safeguard of the classified equipment and validate whether the equipment disposal was handled properly in accordance with the contractual terms and conditions. Cause: The Company acknowledges that classified contracts are subject to confidentiality requirements as mandated by external regulators. Access to classified information within these contracts are strictly limited to authorized individuals who have been granted clearance by relevant regulatory authorities. Effect: Lack of sufficient documentation or support for expenditures and transactions could cause the expenditures to be denied by the grantor. Questioned Cost: Unable to be determined, as documentation was not available for these selections Recommendation: The Company is advised to engage with the external regulators to seek clarification on the access restrictions and explore any possible flexibility or alternative approaches. Views of responsible officials: See Corrective Action Plan.