FAC Explorer

Finding 502227 (2021-004)

Significant Deficiency Repeat Finding
Requirement
A
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: Payroll approvals are not consistently made by knowledgeable supervisors, risking improper charges to federal grants.
  • Impacted Requirements: Internal controls over federal awards must comply with 2 CFR 200.303 and established internal control standards.
  • Recommended Follow-Up: Change approvers for payroll to ensure they are the employee’s supervisor or aware of their work efforts; completion expected by 04/01/2024.

Finding Text

Finding 2021-004: Payroll 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: 1624185 (9/16/2016 – 8/31/2022), 1726113 (8/1/2017 – 9/30/2023) Significant Deficiency in Internal Controls Over Compliance, Other matters 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. Of the 31 individual payroll payments tested to 7 separate individuals, totaling $63,848, we identified 16 total payments to 4 separate individuals, totaling $14,907 charged to federal grants, where the timesheet was approved by the CFO, who we do not consider to be knowledgeable of the employee’s activities during a given pay period. One of these four individuals was a full-time employee and the other three were part-time employees. Cause: AAPT’s internal policies and procedures governing procurement were not consistently applied. 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: 2020-004. 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 Procurement, Suspension & Debarment Significant Deficiency

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
  • 502221 2021-006
    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
  • 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