Finding 1081599 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-11-08

AI Summary

  • Core Issue: Bay Area Environmental Research Institute missed the deadline for submitting its audit report and SF-SAC form for the year ended December 31, 2022.
  • Impacted Requirements: This failure violates 2 CFR 200.512 (a)(1), which mandates submission within 30 days of receiving the auditor's report or by nine months after the audit period.
  • Recommended Follow-Up: Ensure timely completion of future audit reports and filing requirements to maintain compliance with federal grant agreements.

Finding Text

Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.

Categories

Reporting

Other Findings in this Audit

  • 505148 2022-001
    Material Weakness
  • 505149 2022-001
    Material Weakness
  • 505150 2022-001
    Material Weakness
  • 505151 2022-001
    Material Weakness
  • 505152 2022-001
    Material Weakness
  • 505153 2022-001
    Material Weakness
  • 505154 2022-001
    Material Weakness
  • 505155 2022-001
    Material Weakness
  • 505156 2022-001
    Material Weakness
  • 505157 2022-001
    Material Weakness
  • 505158 2022-001
    Material Weakness
  • 505159 2022-001
    Material Weakness
  • 505160 2022-001
    Material Weakness
  • 505161 2022-001
    Material Weakness
  • 505162 2022-001
    Material Weakness
  • 505163 2022-001
    Material Weakness
  • 505164 2022-001
    Material Weakness
  • 505165 2022-001
    Material Weakness
  • 505166 2022-001
    Material Weakness
  • 505167 2022-001
    Material Weakness
  • 505168 2022-001
    Material Weakness
  • 505169 2022-001
    Material Weakness
  • 505170 2022-001
    Material Weakness
  • 505171 2022-001
    Material Weakness
  • 505172 2022-001
    Material Weakness
  • 505173 2022-001
    Material Weakness
  • 505174 2022-001
    Material Weakness
  • 505175 2022-001
    Material Weakness
  • 505176 2022-001
    Material Weakness
  • 505177 2022-001
    Material Weakness
  • 505178 2022-001
    Material Weakness
  • 505179 2022-001
    Material Weakness
  • 505180 2022-001
    Material Weakness
  • 505181 2022-001
    Material Weakness
  • 505182 2022-001
    Material Weakness
  • 505183 2022-001
    Material Weakness
  • 505184 2022-001
    Material Weakness
  • 1081590 2022-001
    Material Weakness
  • 1081591 2022-001
    Material Weakness
  • 1081592 2022-001
    Material Weakness
  • 1081593 2022-001
    Material Weakness
  • 1081594 2022-001
    Material Weakness
  • 1081595 2022-001
    Material Weakness
  • 1081596 2022-001
    Material Weakness
  • 1081597 2022-001
    Material Weakness
  • 1081598 2022-001
    Material Weakness
  • 1081600 2022-001
    Material Weakness
  • 1081601 2022-001
    Material Weakness
  • 1081602 2022-001
    Material Weakness
  • 1081603 2022-001
    Material Weakness
  • 1081604 2022-001
    Material Weakness
  • 1081605 2022-001
    Material Weakness
  • 1081606 2022-001
    Material Weakness
  • 1081607 2022-001
    Material Weakness
  • 1081608 2022-001
    Material Weakness
  • 1081609 2022-001
    Material Weakness
  • 1081610 2022-001
    Material Weakness
  • 1081611 2022-001
    Material Weakness
  • 1081612 2022-001
    Material Weakness
  • 1081613 2022-001
    Material Weakness
  • 1081614 2022-001
    Material Weakness
  • 1081615 2022-001
    Material Weakness
  • 1081616 2022-001
    Material Weakness
  • 1081617 2022-001
    Material Weakness
  • 1081618 2022-001
    Material Weakness
  • 1081619 2022-001
    Material Weakness
  • 1081620 2022-001
    Material Weakness
  • 1081621 2022-001
    Material Weakness
  • 1081622 2022-001
    Material Weakness
  • 1081623 2022-001
    Material Weakness
  • 1081624 2022-001
    Material Weakness
  • 1081625 2022-001
    Material Weakness
  • 1081626 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
43.001 Ames Research Center Cooperative for Research in Earth Science and Technology (arc-Crest) $13.06M
43.001 Application for A Renewal of the Arc-Crest Cooperative Agreement $1.16M
43.001 From Molecules to Exoplanets: the Foundations of Astrobiology $1.05M
43.001 Planetary Atmospheres, the Lunar Regolith, and Minor Planet Science $873,595
43.001 Resource: Resource Exploration and Science of Our Cosmic Environment (resource) $506,200
43.001 Isfm Heliophysics "mars Global Climate Models and Numerical Modeling of Mars' Atmosphere $499,033
43.001 Flux Emergence and the Structure, Dynamics, and Energetics of the Solar Atmosphere $417,266
43.001 Volatiles Investigating Polar Exploration Rover (viper) $393,919
43.001 Laboratory Astrophysics $353,107
43.001 Impacts (investigation of Microphysics and Precipitation for Atlantic Cost-Threating Snowstorms) Science-Enabling Functions $329,450
43.001 S-Mode (sub-Mesoscale Ocean Dynamics Experiment) Science-Enabling Functions $295,904
43.001 Dcotss (dynamics and Chemistry of the Summer Stratosphere) Science- Enabling Functions $267,995
43.001 Suprathermal Seeds for Solar Energetic Particles: Two-Stage Acceleration From Flares to Cme-Shocks $231,310
43.001 Characterizing Planetary Processes Via Theoretical and Observational Analyses $181,311
43.001 Maintaining Critical Open Source Community Software Nasa's Kepler, K2, and Tess Data Archives $179,341
43.001 The Impact of Multi-Species and Multi-Fluid Effects on Alfven Waves in the Solar Atmosphere $176,868
43.001 Investigation of the Dependence of the Coronal Heating in Active Region Loops on the Magnetic Setting of Their Photospheric Feet $162,434
43.001 Leveraging the NASA Astrophysics Missions for Asteroid Characterization $149,724
43.001 Biofilms: Testing the Efficacy of Biofilm Formation by Antimicrobial Metal Surfaces Under Spaceflight Conditions - An Effective Strategy to Prevent Microbial Biofilm Formation $137,840
43.001 Iris Fe Xxi Line Profiles As Diagnostics for Flare Heating Models $117,017
43.001 Understanding the Role Played by the Turbulence in the Chromosphere During Flares $102,770
43.001 Sole Source, Laboratory Astrophysics 2 $101,330
43.001 Hsr Investigation of Heating of Coronal Plumes and Loops by Magnetic Flux Convergence and Cancellation $81,672
43.001 Intergovernmental Personnel Act - Program Scientist - Astrophysics Division - Science Mission Directorate - NASA Hq $60,866
43.001 Modeling the Global Dust Storms of Mars with New Numerical Methods $59,894
43.001 Investigation of Whether Network Jets Work Like Coronal Jets $56,538
43.001 Fast And/or Furious? Nature and Emplacement History of Lavas Erupted on Mars $44,472
43.001 Distributed Spacecraft with Heuristic Intelligence to Monitor Wildfire Spread for Responsive Control $44,328
43.001 The Mercury Hollows Retrieval Network (hornet) $35,200
43.001 Global Euv Waves and Their Interaction with Coronal Structures: Multi-Wavelength Analysis and Mhd Modeling $32,629
43.001 Rescuing Kepler's Background and Crowded Targets $28,972
43.001 Gamma-Ray Bursts As Redshift Estimators Via MacHine Learning Tools and An Associated Wed-App Alert $23,556
43.001 Observational and Numerical Studies of Active-Region Filament/filament-Channel-Field Formation, Buildup to Eruption, and Eruption Onset $19,771
43.001 Urgent Computing Using A Hybrid Cloud-Hpc Architecture for Streaming Satellite Data Analysis and Event-Driven Modeling $17,930
43.001 Theoretical Modeling of Solar System and Proto-Solar Nebula Processes $13,832
43.001 The Impact of Magnetic Field-Line Wandering on Solar Energetic Particle Transport $12,213