FAC Explorer

Finding 1147 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-11-02
Audit: 2196
Organization: Universities Space Research Association (MD)
Auditor: Forvis LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls for compliance with federal awards due to a lack of a tracking system.
  • Impacted Requirements: The organization must have processes to track compliance requirements as outlined in contracts.
  • Recommended Follow-Up: Strengthen procedures for tracking compliance to ensure effective internal controls.

Finding Text

Type of Finding: Significant Deficiency in Internal Control over Compliance with Federal Awards Criteria: The Organization should have processes and procedures in place to track compliance requirements noted in contracts. Condition: During our audit, we noted that there is no tracking system in place to track compliance requirements. Cause/Effect: Internal control processes over compliance were not operating effectively. Questioned Costs: N/A Recommendation: We recommend that procedures for tracking compliance 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.

Corrective Action Plan

The Company agrees that compliance tracking is pertinent. The Company’s previous Controller tracked all compliance requirements with close cooperation between various departments in the organization. The third-party consultants did not continue tracking certain compliance data which led to the finding. The company has modified their process accordingly to ensure tracking of all compliance requirements.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1146 2022-001
    Material Weakness
  • 577588 2022-001
    Material Weakness
  • 577589 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
43.RD NASA Academic Mission Service Projects $22.35M
43.RD NASA Internship Projects (intern) $17.51M
43.RD NASA Post Doctorate Program Projects $6.67M
43.RD Marshall Space Flight Center Projects (msfc) $4.54M
12.RD Interns Program $4.43M
43.RD Advanced Research and Technology Support $4.32M
43.RD Goddard Earth Sciences Technology and Research Projects (gestar) $3.02M
43.RD Science Systems and Applications, INC $822,738
15.RD Research Institute for Advanced Computer Science $527,964
47.RD Research Institute for Advanced Computer Science $299,449
81.RD Idaho Projects $262,303
47.RD Stratospheric Observatory for Infrared Astronomy $122,993
12.RD Research Institute for Advanced Computer Science $75,313
43.RD Research Institute for Advanced Computer Science $43,688
11.RD Earth From Space Institute (efsi) $11,498
43.RD Lunar and Planetary Institute $8,969
43.RD Gestar $8,967
43.RD Marshall Space Flight Center Projects (mfsc) $6,444
43.RD Stratospheric Observatory for Infrared Astronomy $5,567
66.509 Science to Achieve Results (star) Research Program $4,948
43.RD Earth From Space Institute $3,405
47.RD Marshall Space Flight Center Projects (msfc) (sti) $2,754
15.RD Lunar and Planetary Institute $276