FAC Explorer

Finding 1078730 (2022-004)

Significant Deficiency Repeat Finding
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2024-10-10
Audit: 324376
Organization: American Association of Physics Teachers, Inc. (MD)
Auditor: Gary Staples Accounting LLC

AI Summary

  • Core Issue: Payroll approvals are not consistently made by knowledgeable supervisors, risking improper charges to federal grants.
  • Impacted Requirements: Compliance with 2 CFR 200.303 on maintaining effective internal controls over federal awards.
  • Recommended Follow-Up: Change approvers for payroll to ensure they are the employee’s supervisor or knowledgeable about their work efforts by 04/01/2024.

Finding Text

Finding 2022-004: Payroll 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), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1726113 (8/1/2017 – 9/30/2023), 1907950 (7/1/2019 – 6/30/2024), 2141745 (5/1/2022 – 4/30/2027), 2212807 (7/1/2022 – 6/30/2026) 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) Significant Deficiency in Internal Controls Over Compliance, Other matters Federal Programs: Research and Development Cluster: 47.076 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR 200.303 “The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” Condition: Payroll approvals for individuals are not always made by individuals who are the employee’s supervisors or are otherwise knowledgeable about their level of effort during the payroll periods paid for. Of the 63 individual payroll payments tested to 12 separate individuals, totaling $105,046 charged to federal grants, we identified 38 total payments to 7 separate individuals, totaling $43,704, where the timesheet was approved by the CFO, who we do not consider to be knowledgeable of the employee’s activities during a given pay period. Five of these seven individuals were full-time employees and the other two were part-time employees. Cause: AAPT’s internal policies and procedures governing procurement were not consistently applied. Effect or Potential Effect: Without an individual knowledgeable of an individual employee’s level of effort approving the time charged there is a greater risk that payroll payments are applied to a federal grant improperly, or leave is otherwise improperly omitted or overapplied to the individual’s leave balance. Questioned Costs: None noted. Identification as a Repeat Finding, if Applicable: 2021-004. Recommendation: We recommend that AAPT change the designated approver for certain employees for whom the designated approver is not the employee’s supervisor or is not otherwise aware of the employee’s work efforts. Views of Responsible Officials and Planned Corrective Actions: AAPT has made changes to correctly reflect the employee’s assigned supervisor based on the position and job duties of the employees. Anticipated Completion Date: 04/01/2024 Responsible Official: Michael Brosnan, CFO

Categories

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Significant Deficiency

Other Findings in this Audit

  • 502266 2022-001
    Significant Deficiency Repeat
  • 502267 2022-002
    Material Weakness Repeat
  • 502268 2022-004
    Significant Deficiency Repeat
  • 502269 2022-005
    Significant Deficiency Repeat
  • 502270 2022-001
    Significant Deficiency Repeat
  • 502271 2022-002
    Material Weakness Repeat
  • 502272 2022-003
    Material Weakness Repeat
  • 502273 2022-004
    Significant Deficiency Repeat
  • 502274 2022-005
    Significant Deficiency Repeat
  • 502275 2022-001
    Significant Deficiency Repeat
  • 502276 2022-002
    Material Weakness Repeat
  • 502277 2022-004
    Significant Deficiency Repeat
  • 502278 2022-005
    Significant Deficiency Repeat
  • 502279 2022-001
    Significant Deficiency Repeat
  • 502280 2022-002
    Material Weakness Repeat
  • 502281 2022-003
    Material Weakness Repeat
  • 502282 2022-005
    Significant Deficiency Repeat
  • 502283 2022-001
    Significant Deficiency Repeat
  • 502284 2022-002
    Material Weakness Repeat
  • 502285 2022-005
    Significant Deficiency Repeat
  • 502286 2022-001
    Significant Deficiency Repeat
  • 502287 2022-002
    Material Weakness Repeat
  • 502288 2022-004
    Significant Deficiency Repeat
  • 502289 2022-005
    Significant Deficiency Repeat
  • 502290 2022-001
    Significant Deficiency Repeat
  • 502291 2022-002
    Material Weakness Repeat
  • 502292 2022-005
    Significant Deficiency Repeat
  • 502293 2022-001
    Significant Deficiency Repeat
  • 502294 2022-002
    Material Weakness Repeat
  • 502295 2022-005
    Significant Deficiency Repeat
  • 502296 2022-001
    Significant Deficiency Repeat
  • 502297 2022-002
    Material Weakness Repeat
  • 502298 2022-004
    Significant Deficiency Repeat
  • 502299 2022-005
    Significant Deficiency Repeat
  • 502300 2022-001
    Significant Deficiency Repeat
  • 502301 2022-002
    Material Weakness Repeat
  • 502302 2022-005
    Significant Deficiency Repeat
  • 502303 2022-001
    Significant Deficiency Repeat
  • 502304 2022-002
    Material Weakness Repeat
  • 502305 2022-005
    Significant Deficiency Repeat
  • 502306 2022-001
    Significant Deficiency Repeat
  • 502307 2022-002
    Material Weakness Repeat
  • 502308 2022-004
    Significant Deficiency Repeat
  • 502309 2022-005
    Significant Deficiency Repeat
  • 502310 2022-001
    Significant Deficiency Repeat
  • 502311 2022-002
    Material Weakness Repeat
  • 502312 2022-004
    Significant Deficiency Repeat
  • 502313 2022-005
    Significant Deficiency Repeat
  • 502314 2022-001
    Significant Deficiency Repeat
  • 502315 2022-002
    Material Weakness Repeat
  • 502316 2022-005
    Significant Deficiency Repeat
  • 502317 2022-001
    Significant Deficiency Repeat
  • 502318 2022-002
    Material Weakness Repeat
  • 502319 2022-004
    Significant Deficiency Repeat
  • 502320 2022-005
    Significant Deficiency Repeat
  • 502321 2022-001
    Significant Deficiency Repeat
  • 502322 2022-002
    Material Weakness Repeat
  • 502323 2022-005
    Significant Deficiency Repeat
  • 502324 2022-001
    Significant Deficiency Repeat
  • 502325 2022-002
    Material Weakness Repeat
  • 502326 2022-005
    Significant Deficiency Repeat
  • 502327 2022-001
    Significant Deficiency Repeat
  • 502328 2022-002
    Material Weakness Repeat
  • 502329 2022-005
    Significant Deficiency Repeat
  • 502330 2022-001
    Significant Deficiency Repeat
  • 502331 2022-002
    Material Weakness Repeat
  • 502332 2022-005
    Significant Deficiency Repeat
  • 1078708 2022-001
    Significant Deficiency Repeat
  • 1078709 2022-002
    Material Weakness Repeat
  • 1078710 2022-004
    Significant Deficiency Repeat
  • 1078711 2022-005
    Significant Deficiency Repeat
  • 1078712 2022-001
    Significant Deficiency Repeat
  • 1078713 2022-002
    Material Weakness Repeat
  • 1078714 2022-003
    Material Weakness Repeat
  • 1078715 2022-004
    Significant Deficiency Repeat
  • 1078716 2022-005
    Significant Deficiency Repeat
  • 1078717 2022-001
    Significant Deficiency Repeat
  • 1078718 2022-002
    Material Weakness Repeat
  • 1078719 2022-004
    Significant Deficiency Repeat
  • 1078720 2022-005
    Significant Deficiency Repeat
  • 1078721 2022-001
    Significant Deficiency Repeat
  • 1078722 2022-002
    Material Weakness Repeat
  • 1078723 2022-003
    Material Weakness Repeat
  • 1078724 2022-005
    Significant Deficiency Repeat
  • 1078725 2022-001
    Significant Deficiency Repeat
  • 1078726 2022-002
    Material Weakness Repeat
  • 1078727 2022-005
    Significant Deficiency Repeat
  • 1078728 2022-001
    Significant Deficiency Repeat
  • 1078729 2022-002
    Material Weakness Repeat
  • 1078731 2022-005
    Significant Deficiency Repeat
  • 1078732 2022-001
    Significant Deficiency Repeat
  • 1078733 2022-002
    Material Weakness Repeat
  • 1078734 2022-005
    Significant Deficiency Repeat
  • 1078735 2022-001
    Significant Deficiency Repeat
  • 1078736 2022-002
    Material Weakness Repeat
  • 1078737 2022-005
    Significant Deficiency Repeat
  • 1078738 2022-001
    Significant Deficiency Repeat
  • 1078739 2022-002
    Material Weakness Repeat
  • 1078740 2022-004
    Significant Deficiency Repeat
  • 1078741 2022-005
    Significant Deficiency Repeat
  • 1078742 2022-001
    Significant Deficiency Repeat
  • 1078743 2022-002
    Material Weakness Repeat
  • 1078744 2022-005
    Significant Deficiency Repeat
  • 1078745 2022-001
    Significant Deficiency Repeat
  • 1078746 2022-002
    Material Weakness Repeat
  • 1078747 2022-005
    Significant Deficiency Repeat
  • 1078748 2022-001
    Significant Deficiency Repeat
  • 1078749 2022-002
    Material Weakness Repeat
  • 1078750 2022-004
    Significant Deficiency Repeat
  • 1078751 2022-005
    Significant Deficiency Repeat
  • 1078752 2022-001
    Significant Deficiency Repeat
  • 1078753 2022-002
    Material Weakness Repeat
  • 1078754 2022-004
    Significant Deficiency Repeat
  • 1078755 2022-005
    Significant Deficiency Repeat
  • 1078756 2022-001
    Significant Deficiency Repeat
  • 1078757 2022-002
    Material Weakness Repeat
  • 1078758 2022-005
    Significant Deficiency Repeat
  • 1078759 2022-001
    Significant Deficiency Repeat
  • 1078760 2022-002
    Material Weakness Repeat
  • 1078761 2022-004
    Significant Deficiency Repeat
  • 1078762 2022-005
    Significant Deficiency Repeat
  • 1078763 2022-001
    Significant Deficiency Repeat
  • 1078764 2022-002
    Material Weakness Repeat
  • 1078765 2022-005
    Significant Deficiency Repeat
  • 1078766 2022-001
    Significant Deficiency Repeat
  • 1078767 2022-002
    Material Weakness Repeat
  • 1078768 2022-005
    Significant Deficiency Repeat
  • 1078769 2022-001
    Significant Deficiency Repeat
  • 1078770 2022-002
    Material Weakness Repeat
  • 1078771 2022-005
    Significant Deficiency Repeat
  • 1078772 2022-001
    Significant Deficiency Repeat
  • 1078773 2022-002
    Material Weakness Repeat
  • 1078774 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
47.076 Education and Human Resources $132,634
43.001 Science $31,610
47.049 Mathematical and Physical Sciences $26,303