FAC Explorer

Finding 1100755 (2022-001)

Significant Deficiency Repeat Finding
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2025-02-24
Audit: 343504
Organization: Robonation Inc. (VA)
Auditor: Gelman Rosenberg & Freedman

AI Summary

  • Core Issue: RoboNation overbilled a grant, receiving more funds than actual expenditures.
  • Impacted Requirements: CFR §200.305 mandates timely payments and returning excess cash.
  • Recommended Follow-up: Management should ensure billings are accurate and comply with U.S. Government regulations.

Finding Text

Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.

Categories

Cash Management

Other Findings in this Audit

  • 524289 2022-001
    Significant Deficiency Repeat
  • 524290 2022-002
    Significant Deficiency Repeat
  • 524291 2022-003
    Significant Deficiency Repeat
  • 524292 2022-001
    Significant Deficiency Repeat
  • 524293 2022-002
    Significant Deficiency Repeat
  • 524294 2022-003
    Significant Deficiency Repeat
  • 524295 2022-001
    Significant Deficiency Repeat
  • 524296 2022-002
    Significant Deficiency Repeat
  • 524297 2022-003
    Significant Deficiency Repeat
  • 524298 2022-001
    Significant Deficiency Repeat
  • 524299 2022-002
    Significant Deficiency Repeat
  • 524300 2022-003
    Significant Deficiency Repeat
  • 524301 2022-001
    Significant Deficiency Repeat
  • 524302 2022-002
    Significant Deficiency Repeat
  • 524303 2022-003
    Significant Deficiency Repeat
  • 524304 2022-001
    Significant Deficiency Repeat
  • 524305 2022-002
    Significant Deficiency Repeat
  • 524306 2022-003
    Significant Deficiency Repeat
  • 524307 2022-001
    Significant Deficiency Repeat
  • 524308 2022-002
    Significant Deficiency Repeat
  • 524309 2022-003
    Significant Deficiency Repeat
  • 524310 2022-001
    Significant Deficiency Repeat
  • 524311 2022-002
    Significant Deficiency Repeat
  • 524312 2022-003
    Significant Deficiency Repeat
  • 524313 2022-001
    Significant Deficiency Repeat
  • 524314 2022-002
    Significant Deficiency Repeat
  • 524315 2022-003
    Significant Deficiency Repeat
  • 1100731 2022-001
    Significant Deficiency Repeat
  • 1100732 2022-002
    Significant Deficiency Repeat
  • 1100733 2022-003
    Significant Deficiency Repeat
  • 1100734 2022-001
    Significant Deficiency Repeat
  • 1100735 2022-002
    Significant Deficiency Repeat
  • 1100736 2022-003
    Significant Deficiency Repeat
  • 1100737 2022-001
    Significant Deficiency Repeat
  • 1100738 2022-002
    Significant Deficiency Repeat
  • 1100739 2022-003
    Significant Deficiency Repeat
  • 1100740 2022-001
    Significant Deficiency Repeat
  • 1100741 2022-002
    Significant Deficiency Repeat
  • 1100742 2022-003
    Significant Deficiency Repeat
  • 1100743 2022-001
    Significant Deficiency Repeat
  • 1100744 2022-002
    Significant Deficiency Repeat
  • 1100745 2022-003
    Significant Deficiency Repeat
  • 1100746 2022-001
    Significant Deficiency Repeat
  • 1100747 2022-002
    Significant Deficiency Repeat
  • 1100748 2022-003
    Significant Deficiency Repeat
  • 1100749 2022-001
    Significant Deficiency Repeat
  • 1100750 2022-002
    Significant Deficiency Repeat
  • 1100751 2022-003
    Significant Deficiency Repeat
  • 1100752 2022-001
    Significant Deficiency Repeat
  • 1100753 2022-002
    Significant Deficiency Repeat
  • 1100754 2022-003
    Significant Deficiency Repeat
  • 1100756 2022-002
    Significant Deficiency Repeat
  • 1100757 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
12.300 Basic and Applied Scientific Research $472,252
12.000 Defense Stem Education Consortium $329,397
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $126,624