FAC Explorer

Finding 485300 (2022-004)

Significant Deficiency Repeat Finding
Requirement
A
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: Payroll approvals are not consistently made by supervisors or knowledgeable individuals, risking improper federal grant payments.
  • Impacted Requirements: This finding violates 2 CFR 200.303, which mandates effective internal controls over federal awards.
  • Recommended Follow-Up: AAPT should ensure that payroll approvers are the actual supervisors or knowledgeable about employee work, with changes expected by 04/01/2024.

Finding Text

Finding 2022-004: Payroll Significant Deficiency Federal Programs: Research and Development Cluster: 47.076 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR 200.303 “The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” Condition: Payroll approvals for individuals are not always made by individuals who are the employee’s supervisors or are otherwise knowledgeable about their level of effort during the payroll periods paid for. Cause: AAPT did not appropriately assign or ensure approval by payroll approvers based on who supervised or was otherwise knowledgeable of employee activity on federal grants. Effect or Potential Effect: Without an individual knowledgeable of an individual employee’s level of effort approving the time charged there is a greater risk that payroll payments are applied to a federal grant improperly, or leave is otherwise improperly omitted or overapplied to the individual’s leave balance. Questioned Costs: None noted. Identification as a Repeat Finding, if Applicable: 2021-004. Recommendation: We recommend that AAPT change the designated approver for certain employees for whom the designated approver is not the employee’s supervisor or is not otherwise aware of the employee’s work efforts. Views of Responsible Officials and Planned Corrective Actions: AAPT has made changes to correctly reflect the employee’s assigned supervisor based on the position and job duties of the employees. Anticipated Completion Date: 04/01/2024 Responsible Official: Michael Brosnan, CFO

Categories

Matching / Level of Effort / Earmarking Significant Deficiency

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
  • 485298 2022-005
    Significant Deficiency Repeat
  • 485299 2022-003
    Material Weakness 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