FAC Explorer

Finding 485298 (2022-005)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-08-28
Audit: 318055
Organization: American Association of Physics Teachers, Inc. (MD)
Auditor: Gary Staples Accounting LLC

AI Summary

  • Core Issue: AAPT did not consistently follow procurement policies, leading to missing bids/quotes and undocumented selection processes.
  • Impacted Requirements: Compliance with 2 CFR 200.317-326 for cost or price analysis in procurement actions was not met.
  • Recommended Follow-Up: Ensure all procurement records include selection justification or competition lack, with clear documentation; management to update policies by 04/15/2024.

Finding Text

Finding 2022-005: Procurement Federal Programs: Research and Development Cluster: All Grants Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Procedures articulated in 2 CFR 200.317-326, requires that for all procurement of goods and services, some form of cost or price analysis shall be made and documented in the procurement files in connection with every procurement action based on the dollar thresholds sited in the compliance code. Condition: AAPT did not consistently adhere to written policies with respect to the procurement process, as bids/quotes were not obtainable or the conclusion for selection was not documented. Cause: AAPT’s internal policies and procedures governing procurement were not consistently applied. Effect or Potential Effect: Without proper and complete procurement documentation, there is a risk that AAPT will not perform proper evaluation of each element of cost to determine reasonableness. Questioned Costs: None noted. Context: Our audit procedures consisted of internal control testwork over the cash disbursement cycle over a sample population of expenditures. We consider our sample to be representative of the population. The condition appeared to be systematic in nature. Identification as a Repeat Finding, if Applicable: 2021-005. Recommendation: We recommend that all procurement records for purchases in excess of the purchase threshold include the following, at a minimum: (a) basis for contractor/goods selection or (b) justification for lack of competition when competitive bids or offers are not obtained. Additionally, the conclusion should be clearly documented and accompanying the procurement documentation. Views of Responsible Officials and Planned Corrective Actions: Management will update current policies and procedures and review and enforce the polices. Management will be responsible for proper documentation and confirmation that all policies and procedures are followed. Management will confirm that all agreements, mou’s and contracts are property, reviewed signed and documented. Management will require all departments to document all procurements for goods and services with written cost and price analysis based on AAPT's dollar thresholds. Anticipated Completion Date: 04/15/2024 Responsible Official: Dr. Beth Cunningham CEO, Michael Brosnan CFO

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 485286 2022-003
    Material Weakness Repeat
  • 485287 2022-004
    Significant Deficiency Repeat
  • 485288 2022-005
    Significant Deficiency Repeat
  • 485289 2022-003
    Material Weakness Repeat
  • 485290 2022-004
    Significant Deficiency Repeat
  • 485291 2022-005
    Significant Deficiency Repeat
  • 485292 2022-003
    Material Weakness Repeat
  • 485293 2022-004
    Significant Deficiency Repeat
  • 485294 2022-005
    Significant Deficiency Repeat
  • 485295 2022-003
    Material Weakness Repeat
  • 485296 2022-005
    Significant Deficiency Repeat
  • 485297 2022-003
    Material Weakness Repeat
  • 485299 2022-003
    Material Weakness Repeat
  • 485300 2022-004
    Significant Deficiency Repeat
  • 485301 2022-005
    Significant Deficiency Repeat
  • 485302 2022-003
    Material Weakness Repeat
  • 485303 2022-005
    Significant Deficiency Repeat
  • 485304 2022-003
    Material Weakness Repeat
  • 485305 2022-005
    Significant Deficiency Repeat
  • 485306 2022-003
    Material Weakness Repeat
  • 485307 2022-004
    Significant Deficiency Repeat
  • 485308 2022-005
    Significant Deficiency Repeat
  • 485309 2022-003
    Material Weakness Repeat
  • 485310 2022-005
    Significant Deficiency Repeat
  • 485311 2022-003
    Material Weakness Repeat
  • 485312 2022-005
    Significant Deficiency Repeat
  • 485313 2022-003
    Material Weakness Repeat
  • 485314 2022-004
    Significant Deficiency Repeat
  • 485315 2022-005
    Significant Deficiency Repeat
  • 485316 2022-003
    Material Weakness Repeat
  • 485317 2022-004
    Significant Deficiency Repeat
  • 485318 2022-005
    Significant Deficiency Repeat
  • 485319 2022-005
    Significant Deficiency Repeat
  • 485320 2022-004
    Significant Deficiency Repeat
  • 485321 2022-005
    Significant Deficiency Repeat
  • 485322 2022-003
    Material Weakness Repeat
  • 485323 2022-005
    Significant Deficiency Repeat
  • 485324 2022-005
    Significant Deficiency Repeat
  • 485325 2022-005
    Significant Deficiency Repeat
  • 485326 2022-003
    Material Weakness Repeat
  • 485327 2022-005
    Significant Deficiency Repeat
  • 1061728 2022-003
    Material Weakness Repeat
  • 1061729 2022-004
    Significant Deficiency Repeat
  • 1061730 2022-005
    Significant Deficiency Repeat
  • 1061731 2022-003
    Material Weakness Repeat
  • 1061732 2022-004
    Significant Deficiency Repeat
  • 1061733 2022-005
    Significant Deficiency Repeat
  • 1061734 2022-003
    Material Weakness Repeat
  • 1061735 2022-004
    Significant Deficiency Repeat
  • 1061736 2022-005
    Significant Deficiency Repeat
  • 1061737 2022-003
    Material Weakness Repeat
  • 1061738 2022-005
    Significant Deficiency Repeat
  • 1061739 2022-003
    Material Weakness Repeat
  • 1061740 2022-005
    Significant Deficiency Repeat
  • 1061741 2022-003
    Material Weakness Repeat
  • 1061742 2022-004
    Significant Deficiency Repeat
  • 1061743 2022-005
    Significant Deficiency Repeat
  • 1061744 2022-003
    Material Weakness Repeat
  • 1061745 2022-005
    Significant Deficiency Repeat
  • 1061746 2022-003
    Material Weakness Repeat
  • 1061747 2022-005
    Significant Deficiency Repeat
  • 1061748 2022-003
    Material Weakness Repeat
  • 1061749 2022-004
    Significant Deficiency Repeat
  • 1061750 2022-005
    Significant Deficiency Repeat
  • 1061751 2022-003
    Material Weakness Repeat
  • 1061752 2022-005
    Significant Deficiency Repeat
  • 1061753 2022-003
    Material Weakness Repeat
  • 1061754 2022-005
    Significant Deficiency Repeat
  • 1061755 2022-003
    Material Weakness Repeat
  • 1061756 2022-004
    Significant Deficiency Repeat
  • 1061757 2022-005
    Significant Deficiency Repeat
  • 1061758 2022-003
    Material Weakness Repeat
  • 1061759 2022-004
    Significant Deficiency Repeat
  • 1061760 2022-005
    Significant Deficiency Repeat
  • 1061761 2022-005
    Significant Deficiency Repeat
  • 1061762 2022-004
    Significant Deficiency Repeat
  • 1061763 2022-005
    Significant Deficiency Repeat
  • 1061764 2022-003
    Material Weakness Repeat
  • 1061765 2022-005
    Significant Deficiency Repeat
  • 1061766 2022-005
    Significant Deficiency Repeat
  • 1061767 2022-005
    Significant Deficiency Repeat
  • 1061768 2022-003
    Material Weakness Repeat
  • 1061769 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
47.076 Education and Human Resources $132,634
43.001 Science $31,610
47.049 Mathematical and Physical Sciences $11,303