FAC Explorer

Finding 1078673 (2021-005)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2021
Accepted
2024-10-10
Audit: 324370
Organization: American Association of Physics Teachers, Inc. (MD)
Auditor: Gary Staples Accounting LLC

AI Summary

  • Core Issue: AAPT did not consistently follow procurement policies, leading to inadequate documentation of bids and selection processes.
  • Impacted Requirements: Compliance with 2 CFR 200.317-326, which mandates cost or price analysis for procurement actions.
  • Recommended Follow-Up: Ensure all procurement records include selection justification and document compliance with updated policies by November 2024.

Finding Text

Finding 2021-005: Procurement Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1524963 (11/1/2015 – 9/30/2021), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1821462 (7/1/2018 – 6/30/2024), 1812860 (9/1/2018 – 8/31/2020), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences)Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: National Aeronautics and Space Administration: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC21K1560 (6/28/2021 – 6/27/2022 pass through entity Temple University of the Commonwealth System of Higher Education) Significant Deficiency in Internal Controls Over Compliance, Other matters Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Procedures articulated in 2 CFR 200.317-326, requires that for all procurement of goods and services, some form of cost or price analysis shall be made and documented in the procurement files in connection with every procurement action based on the dollar thresholds sited in the compliance code. Condition: AAPT did not consistently adhere to written policies with respect to the procurement process, as bids/quotes were not obtainable or the conclusion for selection was not documented. Cause: AAPT’s internal policies and procedures governing procurement were not consistently applied. Effect or Potential Effect: Without proper and complete procurement documentation, there is a risk that AAPT will not perform proper evaluation of each element of cost to determine reasonableness. Questioned Costs: None noted. Context: Our audit procedures consisted of internal control testwork over the cash disbursement cycle over a sample population of expenditures. We consider our sample to be representative of the population. The condition appeared to be systematic in nature. Identification as a Repeat Finding, if Applicable: 2020-005. Recommendation: We recommend that all procurement records for purchases in excess of the purchase threshold include the following, at a minimum: (a) basis for contractor/goods selection or (b) justification for lack of competition when competitive bids or offers are not obtained. Additionally, the conclusion should be clearly documented and accompanying the procurement documentation. Views of Responsible Officials and Planned Corrective Actions: Management will update current policies and procedures and review and enforce the polices. Management will be responsible for proper documentation and confirmation that all policies and procedures are followed. Management will confirm that all agreements, mou’s and contracts are property, reviewed signed and documented. Management will require all departments to document all procurements for goods and services with written cost and price analysis based on AAPT's dollar thresholds. Anticipated Completion Date: November 2024 Responsible Official: Dr. Beth Cunningham CEO, Michael Brosnan CFO

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 502204 2021-001
    Significant Deficiency Repeat
  • 502205 2021-002
    Material Weakness Repeat
  • 502206 2021-005
    Significant Deficiency Repeat
  • 502207 2021-001
    Significant Deficiency Repeat
  • 502208 2021-002
    Material Weakness Repeat
  • 502209 2021-003
    Material Weakness Repeat
  • 502210 2021-005
    Significant Deficiency Repeat
  • 502211 2021-001
    Significant Deficiency Repeat
  • 502212 2021-002
    Material Weakness Repeat
  • 502213 2021-005
    Significant Deficiency Repeat
  • 502214 2021-001
    Significant Deficiency Repeat
  • 502215 2021-002
    Material Weakness Repeat
  • 502216 2021-004
    Significant Deficiency Repeat
  • 502217 2021-005
    Significant Deficiency Repeat
  • 502218 2021-001
    Significant Deficiency Repeat
  • 502219 2021-002
    Material Weakness Repeat
  • 502220 2021-005
    Significant Deficiency Repeat
  • 502221 2021-006
    Significant Deficiency Repeat
  • 502222 2021-001
    Significant Deficiency Repeat
  • 502223 2021-002
    Material Weakness Repeat
  • 502224 2021-005
    Significant Deficiency Repeat
  • 502225 2021-001
    Significant Deficiency Repeat
  • 502226 2021-002
    Material Weakness Repeat
  • 502227 2021-004
    Significant Deficiency Repeat
  • 502228 2021-005
    Significant Deficiency Repeat
  • 502229 2021-001
    Significant Deficiency Repeat
  • 502230 2021-002
    Material Weakness Repeat
  • 502231 2021-005
    Significant Deficiency Repeat
  • 502232 2021-001
    Significant Deficiency Repeat
  • 502233 2021-002
    Material Weakness Repeat
  • 502234 2021-003
    Material Weakness Repeat
  • 502235 2021-005
    Significant Deficiency Repeat
  • 502236 2021-001
    Significant Deficiency Repeat
  • 502237 2021-002
    Material Weakness Repeat
  • 502238 2021-005
    Significant Deficiency Repeat
  • 502239 2021-001
    Significant Deficiency Repeat
  • 502240 2021-002
    Material Weakness Repeat
  • 502241 2021-005
    Significant Deficiency Repeat
  • 502242 2021-001
    Significant Deficiency Repeat
  • 502243 2021-002
    Material Weakness Repeat
  • 502244 2021-005
    Significant Deficiency Repeat
  • 502245 2021-001
    Significant Deficiency Repeat
  • 502246 2021-002
    Material Weakness Repeat
  • 502247 2021-005
    Significant Deficiency Repeat
  • 502248 2021-001
    Significant Deficiency Repeat
  • 502249 2021-002
    Material Weakness Repeat
  • 502250 2021-005
    Significant Deficiency Repeat
  • 502251 2021-001
    Significant Deficiency Repeat
  • 502252 2021-002
    Material Weakness Repeat
  • 502253 2021-005
    Significant Deficiency Repeat
  • 502254 2021-001
    Significant Deficiency Repeat
  • 502255 2021-002
    Material Weakness Repeat
  • 502256 2021-005
    Significant Deficiency Repeat
  • 502257 2021-001
    Significant Deficiency Repeat
  • 502258 2021-002
    Material Weakness Repeat
  • 502259 2021-005
    Significant Deficiency Repeat
  • 1078646 2021-001
    Significant Deficiency Repeat
  • 1078647 2021-002
    Material Weakness Repeat
  • 1078648 2021-005
    Significant Deficiency Repeat
  • 1078649 2021-001
    Significant Deficiency Repeat
  • 1078650 2021-002
    Material Weakness Repeat
  • 1078651 2021-003
    Material Weakness Repeat
  • 1078652 2021-005
    Significant Deficiency Repeat
  • 1078653 2021-001
    Significant Deficiency Repeat
  • 1078654 2021-002
    Material Weakness Repeat
  • 1078655 2021-005
    Significant Deficiency Repeat
  • 1078656 2021-001
    Significant Deficiency Repeat
  • 1078657 2021-002
    Material Weakness Repeat
  • 1078658 2021-004
    Significant Deficiency Repeat
  • 1078659 2021-005
    Significant Deficiency Repeat
  • 1078660 2021-001
    Significant Deficiency Repeat
  • 1078661 2021-002
    Material Weakness Repeat
  • 1078662 2021-005
    Significant Deficiency Repeat
  • 1078663 2021-006
    Significant Deficiency Repeat
  • 1078664 2021-001
    Significant Deficiency Repeat
  • 1078665 2021-002
    Material Weakness Repeat
  • 1078666 2021-005
    Significant Deficiency Repeat
  • 1078667 2021-001
    Significant Deficiency Repeat
  • 1078668 2021-002
    Material Weakness Repeat
  • 1078669 2021-004
    Significant Deficiency Repeat
  • 1078670 2021-005
    Significant Deficiency Repeat
  • 1078671 2021-001
    Significant Deficiency Repeat
  • 1078672 2021-002
    Material Weakness Repeat
  • 1078674 2021-001
    Significant Deficiency Repeat
  • 1078675 2021-002
    Material Weakness Repeat
  • 1078676 2021-003
    Material Weakness Repeat
  • 1078677 2021-005
    Significant Deficiency Repeat
  • 1078678 2021-001
    Significant Deficiency Repeat
  • 1078679 2021-002
    Material Weakness Repeat
  • 1078680 2021-005
    Significant Deficiency Repeat
  • 1078681 2021-001
    Significant Deficiency Repeat
  • 1078682 2021-002
    Material Weakness Repeat
  • 1078683 2021-005
    Significant Deficiency Repeat
  • 1078684 2021-001
    Significant Deficiency Repeat
  • 1078685 2021-002
    Material Weakness Repeat
  • 1078686 2021-005
    Significant Deficiency Repeat
  • 1078687 2021-001
    Significant Deficiency Repeat
  • 1078688 2021-002
    Material Weakness Repeat
  • 1078689 2021-005
    Significant Deficiency Repeat
  • 1078690 2021-001
    Significant Deficiency Repeat
  • 1078691 2021-002
    Material Weakness Repeat
  • 1078692 2021-005
    Significant Deficiency Repeat
  • 1078693 2021-001
    Significant Deficiency Repeat
  • 1078694 2021-002
    Material Weakness Repeat
  • 1078695 2021-005
    Significant Deficiency Repeat
  • 1078696 2021-001
    Significant Deficiency Repeat
  • 1078697 2021-002
    Material Weakness Repeat
  • 1078698 2021-005
    Significant Deficiency Repeat
  • 1078699 2021-001
    Significant Deficiency Repeat
  • 1078700 2021-002
    Material Weakness Repeat
  • 1078701 2021-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
43.001 Science $41,592
47.049 Mathematical and Physical Sciences $23,501
47.076 Education and Human Resources $20,896