FAC Explorer

Finding 393917 (2019-004)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2019
Accepted
2024-04-22
Audit: 304077
Organization: American Society for Engineering Education (DC)
Auditor: Rln US LLP

AI Summary

  • Answer: The Society did not have enough documentation to prove that expenditures were eligible during the audit period.
  • Trend: There is a pattern of inadequate internal controls and policies leading to missing supporting documents for program participant eligibility.
  • List: Follow up by improving documentation practices and strengthening internal controls to ensure all eligibility requirements are met.

Finding Text

The Society lacked sufficient documentation to substantiate the eligibility of expenditures during the audit period. Additionally, inadequate internal controls and policies resulted in the failure to retain supporting documentation for program participant eligibility.

Corrective Action Plan

The ASEE accounting department has established policies and procedures to ensure federal awards documents are stored and preserved for at least for a seven-year period or even long if necessary. However, on the case of NDSEG Contract – CC538, ASEE could not retain the documents for the federal award because the Federal Government requested that all paperwork be transferred to the new federal contractor; as a result, ASEE could not keep to any of the records.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 393918 2019-003
    Material Weakness Repeat
  • 393919 2019-005
    Material Weakness
  • 393920 2019-003
    Material Weakness Repeat
  • 393921 2019-005
    Material Weakness
  • 393922 2019-003
    Material Weakness Repeat
  • 393923 2019-006
    Material Weakness
  • 970359 2019-004
    Significant Deficiency Repeat
  • 970360 2019-003
    Material Weakness Repeat
  • 970361 2019-005
    Material Weakness
  • 970362 2019-003
    Material Weakness Repeat
  • 970363 2019-005
    Material Weakness
  • 970364 2019-003
    Material Weakness Repeat
  • 970365 2019-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
12.300 Basic and Applied Scientific Research $11.31M
12.800 Air Force Defense Research Sciences Program $9.48M
47.041 Engineering $1.67M
47.076 Education and Human Resources $563,919