Finding 1081636 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
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

  • 505185 2022-001
    Material Weakness
  • 505186 2022-001
    Material Weakness
  • 505187 2022-001
    Material Weakness
  • 505188 2022-001
    Material Weakness
  • 505189 2022-001
    Material Weakness
  • 505190 2022-001
    Material Weakness
  • 505191 2022-001
    Material Weakness
  • 505192 2022-001
    Material Weakness
  • 505193 2022-001
    Material Weakness
  • 505194 2022-001
    Material Weakness
  • 505195 2022-001
    Material Weakness
  • 505196 2022-001
    Material Weakness
  • 505197 2022-001
    Material Weakness
  • 505198 2022-001
    Material Weakness
  • 505199 2022-001
    Material Weakness
  • 505200 2022-001
    Material Weakness
  • 505201 2022-001
    Material Weakness
  • 505202 2022-001
    Material Weakness
  • 505203 2022-001
    Material Weakness
  • 505204 2022-001
    Material Weakness
  • 505205 2022-001
    Material Weakness
  • 505206 2022-001
    Material Weakness
  • 505207 2022-001
    Material Weakness
  • 505208 2022-001
    Material Weakness
  • 505209 2022-001
    Material Weakness
  • 505210 2022-001
    Material Weakness
  • 505211 2022-001
    Material Weakness
  • 505212 2022-001
    Material Weakness
  • 505213 2022-001
    Material Weakness
  • 505214 2022-001
    Material Weakness
  • 505215 2022-001
    Material Weakness
  • 505216 2022-001
    Material Weakness
  • 505217 2022-001
    Material Weakness
  • 505218 2022-001
    Material Weakness
  • 505219 2022-001
    Material Weakness
  • 505220 2022-001
    Material Weakness
  • 505221 2022-001
    Material Weakness
  • 1081627 2022-001
    Material Weakness
  • 1081628 2022-001
    Material Weakness
  • 1081629 2022-001
    Material Weakness
  • 1081630 2022-001
    Material Weakness
  • 1081631 2022-001
    Material Weakness
  • 1081632 2022-001
    Material Weakness
  • 1081633 2022-001
    Material Weakness
  • 1081634 2022-001
    Material Weakness
  • 1081635 2022-001
    Material Weakness
  • 1081637 2022-001
    Material Weakness
  • 1081638 2022-001
    Material Weakness
  • 1081639 2022-001
    Material Weakness
  • 1081640 2022-001
    Material Weakness
  • 1081641 2022-001
    Material Weakness
  • 1081642 2022-001
    Material Weakness
  • 1081643 2022-001
    Material Weakness
  • 1081644 2022-001
    Material Weakness
  • 1081645 2022-001
    Material Weakness
  • 1081646 2022-001
    Material Weakness
  • 1081647 2022-001
    Material Weakness
  • 1081648 2022-001
    Material Weakness
  • 1081649 2022-001
    Material Weakness
  • 1081650 2022-001
    Material Weakness
  • 1081651 2022-001
    Material Weakness
  • 1081652 2022-001
    Material Weakness
  • 1081653 2022-001
    Material Weakness
  • 1081654 2022-001
    Material Weakness
  • 1081655 2022-001
    Material Weakness
  • 1081656 2022-001
    Material Weakness
  • 1081657 2022-001
    Material Weakness
  • 1081658 2022-001
    Material Weakness
  • 1081659 2022-001
    Material Weakness
  • 1081660 2022-001
    Material Weakness
  • 1081661 2022-001
    Material Weakness
  • 1081662 2022-001
    Material Weakness
  • 1081663 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