FAC Explorer

Finding 502221 (2021-006)

Significant Deficiency Repeat Finding
Requirement
M
Questioned Costs
-
Year
2021
Accepted
2024-10-10
Audit: 324370
Organization: American Association of Physics Teachers, Inc. (MD)
Auditor: Gary Staples Accounting LLC

AI Summary

  • Core Issue: AAPT did not document pre-award risk assessments for subrecipients, violating federal requirements for monitoring compliance.
  • Impacted Requirements: Failure to evaluate subrecipient risk as mandated by 2 CFR 200.331 could lead to inadequate oversight of higher-risk subrecipients.
  • Recommended Follow-Up: AAPT should adhere to internal policies by documenting risk assessments and establishing a clear monitoring framework, including risk levels and associated oversight procedures.

Finding Text

Finding 2021-006: Subrecipient Monitoring Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1640791 (9/15/2016 – 8/31/2022) Significant Deficiency in Internal Controls Over Compliance, Other matters Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As stated in 2 CFR 200.331 part (b), all pass-through entities must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring procedures to prescribe to each individual subrecipient. Condition: During our audit work over subrecipient monitoring, we were unable to verify that pre-award risk assessment procedures were performed. It is our understanding that AAPT has ongoing relationships with these subrecipients and evaluation of these subrecipients' risk is a continual process; however, these procedures were not documented. Cause: AAPT’s internal policies and procedures governing risk assessment on subrecipient was not performed. Effect or Potential Effect: AAPT could inadvertently engage in relationships with subrecipients of higher risk without the appropriate level of oversight to ensure subrecipients are expending funds in accordance with the provisions and terms of the subaward. Questioned Costs: None noted. Context: Our audit procedures consisted of examining documentation of the subrecipient monitoring process, and evaluating internal controls over the process. Identification as a Repeat Finding, if Applicable: 2020-006. Recommendation: We recommend AAPT follow their internal policies and procedures surrounding subrecipients and document the risk assessment criteria for the purpose of determining the expected level of oversight during the period of performance. This evaluation should include a scaling system, such as high, medium or low risk (for example), and the monitoring tools and procedures to be performed at each of these levels (additional training, on-site reviews, types of and frequency of reporting, etc.). Views of Responsible Officials and Planned Corrective Actions: Management will continue to perform risk assessment procedures and will thoroughly document the processes and evaluations. Anticipated Completion Date: 12/31/2022 Responsible Official: Michael Brosnan, CFO

Corrective Action Plan

Finding 2021-006: Subrecipient Monitoring Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1640791 (9/15/2016 – 8/31/2022) Condition: During our audit work over subrecipient monitoring, we were unable to verify that pre-award risk assessment procedures were performed. It is our understanding that AAPT has ongoing relationships with these subrecipients and evaluation of these subrecipients' risk is a continual process; however, these procedures were not documented. Views of Responsible Officials and Planned Corrective Actions: Management will continue to perform risk assessment procedures and will thoroughly document the processes and evaluations. Anticipated Completion Date: 12/31/2022 Responsible Official: Michael Brosnan, CFO

Categories

Subrecipient Monitoring Period of Performance

Other Findings in this Audit

  • 502204 2021-001
    Significant Deficiency Repeat
  • 502205 2021-002
    Material Weakness Repeat
  • 502206 2021-005
    Significant Deficiency Repeat
  • 502207 2021-001
    Significant Deficiency Repeat
  • 502208 2021-002
    Material Weakness Repeat
  • 502209 2021-003
    Material Weakness Repeat
  • 502210 2021-005
    Significant Deficiency Repeat
  • 502211 2021-001
    Significant Deficiency Repeat
  • 502212 2021-002
    Material Weakness Repeat
  • 502213 2021-005
    Significant Deficiency Repeat
  • 502214 2021-001
    Significant Deficiency Repeat
  • 502215 2021-002
    Material Weakness Repeat
  • 502216 2021-004
    Significant Deficiency Repeat
  • 502217 2021-005
    Significant Deficiency Repeat
  • 502218 2021-001
    Significant Deficiency Repeat
  • 502219 2021-002
    Material Weakness Repeat
  • 502220 2021-005
    Significant Deficiency Repeat
  • 502222 2021-001
    Significant Deficiency Repeat
  • 502223 2021-002
    Material Weakness Repeat
  • 502224 2021-005
    Significant Deficiency Repeat
  • 502225 2021-001
    Significant Deficiency Repeat
  • 502226 2021-002
    Material Weakness Repeat
  • 502227 2021-004
    Significant Deficiency Repeat
  • 502228 2021-005
    Significant Deficiency Repeat
  • 502229 2021-001
    Significant Deficiency Repeat
  • 502230 2021-002
    Material Weakness Repeat
  • 502231 2021-005
    Significant Deficiency Repeat
  • 502232 2021-001
    Significant Deficiency Repeat
  • 502233 2021-002
    Material Weakness Repeat
  • 502234 2021-003
    Material Weakness Repeat
  • 502235 2021-005
    Significant Deficiency Repeat
  • 502236 2021-001
    Significant Deficiency Repeat
  • 502237 2021-002
    Material Weakness Repeat
  • 502238 2021-005
    Significant Deficiency Repeat
  • 502239 2021-001
    Significant Deficiency Repeat
  • 502240 2021-002
    Material Weakness Repeat
  • 502241 2021-005
    Significant Deficiency Repeat
  • 502242 2021-001
    Significant Deficiency Repeat
  • 502243 2021-002
    Material Weakness Repeat
  • 502244 2021-005
    Significant Deficiency Repeat
  • 502245 2021-001
    Significant Deficiency Repeat
  • 502246 2021-002
    Material Weakness Repeat
  • 502247 2021-005
    Significant Deficiency Repeat
  • 502248 2021-001
    Significant Deficiency Repeat
  • 502249 2021-002
    Material Weakness Repeat
  • 502250 2021-005
    Significant Deficiency Repeat
  • 502251 2021-001
    Significant Deficiency Repeat
  • 502252 2021-002
    Material Weakness Repeat
  • 502253 2021-005
    Significant Deficiency Repeat
  • 502254 2021-001
    Significant Deficiency Repeat
  • 502255 2021-002
    Material Weakness Repeat
  • 502256 2021-005
    Significant Deficiency Repeat
  • 502257 2021-001
    Significant Deficiency Repeat
  • 502258 2021-002
    Material Weakness Repeat
  • 502259 2021-005
    Significant Deficiency Repeat
  • 1078646 2021-001
    Significant Deficiency Repeat
  • 1078647 2021-002
    Material Weakness Repeat
  • 1078648 2021-005
    Significant Deficiency Repeat
  • 1078649 2021-001
    Significant Deficiency Repeat
  • 1078650 2021-002
    Material Weakness Repeat
  • 1078651 2021-003
    Material Weakness Repeat
  • 1078652 2021-005
    Significant Deficiency Repeat
  • 1078653 2021-001
    Significant Deficiency Repeat
  • 1078654 2021-002
    Material Weakness Repeat
  • 1078655 2021-005
    Significant Deficiency Repeat
  • 1078656 2021-001
    Significant Deficiency Repeat
  • 1078657 2021-002
    Material Weakness Repeat
  • 1078658 2021-004
    Significant Deficiency Repeat
  • 1078659 2021-005
    Significant Deficiency Repeat
  • 1078660 2021-001
    Significant Deficiency Repeat
  • 1078661 2021-002
    Material Weakness Repeat
  • 1078662 2021-005
    Significant Deficiency Repeat
  • 1078663 2021-006
    Significant Deficiency Repeat
  • 1078664 2021-001
    Significant Deficiency Repeat
  • 1078665 2021-002
    Material Weakness Repeat
  • 1078666 2021-005
    Significant Deficiency Repeat
  • 1078667 2021-001
    Significant Deficiency Repeat
  • 1078668 2021-002
    Material Weakness Repeat
  • 1078669 2021-004
    Significant Deficiency Repeat
  • 1078670 2021-005
    Significant Deficiency Repeat
  • 1078671 2021-001
    Significant Deficiency Repeat
  • 1078672 2021-002
    Material Weakness Repeat
  • 1078673 2021-005
    Significant Deficiency Repeat
  • 1078674 2021-001
    Significant Deficiency Repeat
  • 1078675 2021-002
    Material Weakness Repeat
  • 1078676 2021-003
    Material Weakness Repeat
  • 1078677 2021-005
    Significant Deficiency Repeat
  • 1078678 2021-001
    Significant Deficiency Repeat
  • 1078679 2021-002
    Material Weakness Repeat
  • 1078680 2021-005
    Significant Deficiency Repeat
  • 1078681 2021-001
    Significant Deficiency Repeat
  • 1078682 2021-002
    Material Weakness Repeat
  • 1078683 2021-005
    Significant Deficiency Repeat
  • 1078684 2021-001
    Significant Deficiency Repeat
  • 1078685 2021-002
    Material Weakness Repeat
  • 1078686 2021-005
    Significant Deficiency Repeat
  • 1078687 2021-001
    Significant Deficiency Repeat
  • 1078688 2021-002
    Material Weakness Repeat
  • 1078689 2021-005
    Significant Deficiency Repeat
  • 1078690 2021-001
    Significant Deficiency Repeat
  • 1078691 2021-002
    Material Weakness Repeat
  • 1078692 2021-005
    Significant Deficiency Repeat
  • 1078693 2021-001
    Significant Deficiency Repeat
  • 1078694 2021-002
    Material Weakness Repeat
  • 1078695 2021-005
    Significant Deficiency Repeat
  • 1078696 2021-001
    Significant Deficiency Repeat
  • 1078697 2021-002
    Material Weakness Repeat
  • 1078698 2021-005
    Significant Deficiency Repeat
  • 1078699 2021-001
    Significant Deficiency Repeat
  • 1078700 2021-002
    Material Weakness Repeat
  • 1078701 2021-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
43.001 Science $41,592
47.049 Mathematical and Physical Sciences $23,501
47.076 Education and Human Resources $20,896