FAC Explorer

Finding 1145408 (2024-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-06-30
Audit: 360636
Organization: Universities Space Research Association (MD)
Auditor: Forvis Mazars LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls regarding the tracking of key personnel compliance requirements.
  • Impacted Requirements: Compliance with 2 CFR 200.308 (f) is not being met, as 2 out of 17 contracts were improperly tracked.
  • Recommended Follow-Up: Strengthen procedures for tracking key personnel to ensure compliance moving forward.

Finding Text

Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 568950 2024-002
    Significant Deficiency
  • 568951 2024-002
    Significant Deficiency
  • 568952 2024-002
    Significant Deficiency
  • 568953 2024-002
    Significant Deficiency
  • 568954 2024-002
    Significant Deficiency
  • 568955 2024-002
    Significant Deficiency
  • 568956 2024-002
    Significant Deficiency
  • 568957 2024-002
    Significant Deficiency
  • 568958 2024-002
    Significant Deficiency
  • 568959 2024-002
    Significant Deficiency
  • 568960 2024-002
    Significant Deficiency
  • 568961 2024-002
    Significant Deficiency
  • 568962 2024-002
    Significant Deficiency
  • 568963 2024-002
    Significant Deficiency
  • 568964 2024-002
    Significant Deficiency
  • 568965 2024-002
    Significant Deficiency
  • 568966 2024-002
    Significant Deficiency
  • 568967 2024-002
    Significant Deficiency
  • 568968 2024-002
    Significant Deficiency
  • 568969 2024-002
    Significant Deficiency
  • 568970 2024-002
    Significant Deficiency
  • 568971 2024-002
    Significant Deficiency
  • 568972 2024-002
    Significant Deficiency
  • 568973 2024-002
    Significant Deficiency
  • 568974 2024-002
    Significant Deficiency
  • 568975 2024-002
    Significant Deficiency
  • 568976 2024-002
    Significant Deficiency
  • 568977 2024-002
    Significant Deficiency
  • 568978 2024-002
    Significant Deficiency
  • 568979 2024-002
    Significant Deficiency
  • 568980 2024-002
    Significant Deficiency
  • 568981 2024-002
    Significant Deficiency
  • 568982 2024-002
    Significant Deficiency
  • 568983 2024-002
    Significant Deficiency
  • 568984 2024-002
    Significant Deficiency
  • 568985 2024-002
    Significant Deficiency
  • 568986 2024-002
    Significant Deficiency
  • 568987 2024-002
    Significant Deficiency
  • 568988 2024-002
    Significant Deficiency
  • 568989 2024-002
    Significant Deficiency
  • 568990 2024-002
    Significant Deficiency
  • 568991 2024-002
    Significant Deficiency
  • 568992 2024-002
    Significant Deficiency
  • 568993 2024-002
    Significant Deficiency
  • 568994 2024-002
    Significant Deficiency
  • 568995 2024-002
    Significant Deficiency
  • 568996 2024-002
    Significant Deficiency
  • 568997 2024-002
    Significant Deficiency
  • 568998 2024-002
    Significant Deficiency
  • 568999 2024-002
    Significant Deficiency
  • 569000 2024-002
    Significant Deficiency
  • 569001 2024-002
    Significant Deficiency
  • 569002 2024-002
    Significant Deficiency
  • 569003 2024-002
    Significant Deficiency
  • 569004 2024-002
    Significant Deficiency
  • 569005 2024-002
    Significant Deficiency
  • 569006 2024-002
    Significant Deficiency
  • 569007 2024-002
    Significant Deficiency
  • 569008 2024-002
    Significant Deficiency
  • 569009 2024-002
    Significant Deficiency
  • 569010 2024-002
    Significant Deficiency
  • 569011 2024-002
    Significant Deficiency
  • 569012 2024-002
    Significant Deficiency
  • 1145392 2024-002
    Significant Deficiency
  • 1145393 2024-002
    Significant Deficiency
  • 1145394 2024-002
    Significant Deficiency
  • 1145395 2024-002
    Significant Deficiency
  • 1145396 2024-002
    Significant Deficiency
  • 1145397 2024-002
    Significant Deficiency
  • 1145398 2024-002
    Significant Deficiency
  • 1145399 2024-002
    Significant Deficiency
  • 1145400 2024-002
    Significant Deficiency
  • 1145401 2024-002
    Significant Deficiency
  • 1145402 2024-002
    Significant Deficiency
  • 1145403 2024-002
    Significant Deficiency
  • 1145404 2024-002
    Significant Deficiency
  • 1145405 2024-002
    Significant Deficiency
  • 1145406 2024-002
    Significant Deficiency
  • 1145407 2024-002
    Significant Deficiency
  • 1145409 2024-002
    Significant Deficiency
  • 1145410 2024-002
    Significant Deficiency
  • 1145411 2024-002
    Significant Deficiency
  • 1145412 2024-002
    Significant Deficiency
  • 1145413 2024-002
    Significant Deficiency
  • 1145414 2024-002
    Significant Deficiency
  • 1145415 2024-002
    Significant Deficiency
  • 1145416 2024-002
    Significant Deficiency
  • 1145417 2024-002
    Significant Deficiency
  • 1145418 2024-002
    Significant Deficiency
  • 1145419 2024-002
    Significant Deficiency
  • 1145420 2024-002
    Significant Deficiency
  • 1145421 2024-002
    Significant Deficiency
  • 1145422 2024-002
    Significant Deficiency
  • 1145423 2024-002
    Significant Deficiency
  • 1145424 2024-002
    Significant Deficiency
  • 1145425 2024-002
    Significant Deficiency
  • 1145426 2024-002
    Significant Deficiency
  • 1145427 2024-002
    Significant Deficiency
  • 1145428 2024-002
    Significant Deficiency
  • 1145429 2024-002
    Significant Deficiency
  • 1145430 2024-002
    Significant Deficiency
  • 1145431 2024-002
    Significant Deficiency
  • 1145432 2024-002
    Significant Deficiency
  • 1145433 2024-002
    Significant Deficiency
  • 1145434 2024-002
    Significant Deficiency
  • 1145435 2024-002
    Significant Deficiency
  • 1145436 2024-002
    Significant Deficiency
  • 1145437 2024-002
    Significant Deficiency
  • 1145438 2024-002
    Significant Deficiency
  • 1145439 2024-002
    Significant Deficiency
  • 1145440 2024-002
    Significant Deficiency
  • 1145441 2024-002
    Significant Deficiency
  • 1145442 2024-002
    Significant Deficiency
  • 1145443 2024-002
    Significant Deficiency
  • 1145444 2024-002
    Significant Deficiency
  • 1145445 2024-002
    Significant Deficiency
  • 1145446 2024-002
    Significant Deficiency
  • 1145447 2024-002
    Significant Deficiency
  • 1145448 2024-002
    Significant Deficiency
  • 1145449 2024-002
    Significant Deficiency
  • 1145450 2024-002
    Significant Deficiency
  • 1145451 2024-002
    Significant Deficiency
  • 1145452 2024-002
    Significant Deficiency
  • 1145453 2024-002
    Significant Deficiency
  • 1145454 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
43.RD NASA Academic Mission Service Projects (nams) $19.97M
12.RD Interns Program $8.29M
43.RD Advanced Research and Technology Support $4.54M
43.RD Stratospheric Observatory for Infrared Astronomy (sofia) $2.80M
43.RD Research Institute for Advanced Computer Science (riacs) $1.66M
43.RD Center for Space Nuclear Research $834,502
15.RD Research Institute for Advanced Computer Science (riacs) $404,506
81.RD Physics & MacHine Learning Based Aviation Contrails Prediction and Observation System $264,482
47.RD Sparc Ohio - Nsf Engines $185,958
97.RD Research Institute for Advanced Computer Science (riacs) $166,614
12.RD Quantum-To-Business (q2b) - Practical Quantum Computing Conferences $132,144
12.RD Afrl Whiteman Afb Scholars $71,540
11.RD National Oceanic and Atmospheric Administration $49,489
15.RD Lunar and Planetary Institute $28,694
47.RD Marshall Space Flight Center Projects (sti) $28,099
43.RD Stratospheric Observatory for Infrared Astronomy $26,201
66.RD Environmental Protection Agency $24,251
47.RD Research Institute for Advanced Computer Science (riacs) $15,496
43.RD Lunar and Planetary Institute $13,590
43.RD Research Institute for Advanced Computer Science $11,578
43.RD NASA Post Doctorate Program Projects (npp) $11,461
11.RD Goddard Earth Sciences Technology and Research Projects (gestar) $11,115
43.RD Marshall Space Flight Center Projects (sti) $8,039
43.RD Earth From Space Institute $6,974
43.RD Manufacturing of 3d Colloidal Crystals for Infrared Photonics in Low Earth Orbit $4,051
43.RD Goddard Earth Sciences Technology and Research Projects (gestar) $2,643
47.RD Stratospheric Observatory for Infrared Astronomy (sofia) $0
47.RD Management and Operations (m&o) of the Arecibo Observatory $-14,307