FAC Explorer

Finding 502299 (2022-005)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2024-10-10
Audit: 324376
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 inadequate documentation of bids and selection processes.
  • Impacted Requirements: Compliance with 2 CFR 200.317-326, which mandates cost or price analysis for all procurement actions.
  • Recommended Follow-Up: Ensure all procurement records include selection justification or competition rationale, and update policies to enforce proper documentation by November 2024.

Finding Text

Finding 2022-005: Procurement 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: 1431638 (9/1/2014 – 8/31/2022), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1821462 (7/1/2018 – 6/30/2024), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024), 2141745 (5/1/2022 – 4/30/2027), 2212807 (7/1/2022 – 6/30/2026) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: National Aeronautics and Space Administration: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC21K1560 (6/28/2021 – 6/27/2022 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC22K1071 (5/23/2022 – 5/22/2023) Significant Deficiency in Internal Controls Over Compliance, Other matters 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: November 2024 Responsible Official: Dr. Beth Cunningham CEO, Michael Brosnan CFO

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 502266 2022-001
    Significant Deficiency Repeat
  • 502267 2022-002
    Material Weakness Repeat
  • 502268 2022-004
    Significant Deficiency Repeat
  • 502269 2022-005
    Significant Deficiency Repeat
  • 502270 2022-001
    Significant Deficiency Repeat
  • 502271 2022-002
    Material Weakness Repeat
  • 502272 2022-003
    Material Weakness Repeat
  • 502273 2022-004
    Significant Deficiency Repeat
  • 502274 2022-005
    Significant Deficiency Repeat
  • 502275 2022-001
    Significant Deficiency Repeat
  • 502276 2022-002
    Material Weakness Repeat
  • 502277 2022-004
    Significant Deficiency Repeat
  • 502278 2022-005
    Significant Deficiency Repeat
  • 502279 2022-001
    Significant Deficiency Repeat
  • 502280 2022-002
    Material Weakness Repeat
  • 502281 2022-003
    Material Weakness Repeat
  • 502282 2022-005
    Significant Deficiency Repeat
  • 502283 2022-001
    Significant Deficiency Repeat
  • 502284 2022-002
    Material Weakness Repeat
  • 502285 2022-005
    Significant Deficiency Repeat
  • 502286 2022-001
    Significant Deficiency Repeat
  • 502287 2022-002
    Material Weakness Repeat
  • 502288 2022-004
    Significant Deficiency Repeat
  • 502289 2022-005
    Significant Deficiency Repeat
  • 502290 2022-001
    Significant Deficiency Repeat
  • 502291 2022-002
    Material Weakness Repeat
  • 502292 2022-005
    Significant Deficiency Repeat
  • 502293 2022-001
    Significant Deficiency Repeat
  • 502294 2022-002
    Material Weakness Repeat
  • 502295 2022-005
    Significant Deficiency Repeat
  • 502296 2022-001
    Significant Deficiency Repeat
  • 502297 2022-002
    Material Weakness Repeat
  • 502298 2022-004
    Significant Deficiency Repeat
  • 502300 2022-001
    Significant Deficiency Repeat
  • 502301 2022-002
    Material Weakness Repeat
  • 502302 2022-005
    Significant Deficiency Repeat
  • 502303 2022-001
    Significant Deficiency Repeat
  • 502304 2022-002
    Material Weakness Repeat
  • 502305 2022-005
    Significant Deficiency Repeat
  • 502306 2022-001
    Significant Deficiency Repeat
  • 502307 2022-002
    Material Weakness Repeat
  • 502308 2022-004
    Significant Deficiency Repeat
  • 502309 2022-005
    Significant Deficiency Repeat
  • 502310 2022-001
    Significant Deficiency Repeat
  • 502311 2022-002
    Material Weakness Repeat
  • 502312 2022-004
    Significant Deficiency Repeat
  • 502313 2022-005
    Significant Deficiency Repeat
  • 502314 2022-001
    Significant Deficiency Repeat
  • 502315 2022-002
    Material Weakness Repeat
  • 502316 2022-005
    Significant Deficiency Repeat
  • 502317 2022-001
    Significant Deficiency Repeat
  • 502318 2022-002
    Material Weakness Repeat
  • 502319 2022-004
    Significant Deficiency Repeat
  • 502320 2022-005
    Significant Deficiency Repeat
  • 502321 2022-001
    Significant Deficiency Repeat
  • 502322 2022-002
    Material Weakness Repeat
  • 502323 2022-005
    Significant Deficiency Repeat
  • 502324 2022-001
    Significant Deficiency Repeat
  • 502325 2022-002
    Material Weakness Repeat
  • 502326 2022-005
    Significant Deficiency Repeat
  • 502327 2022-001
    Significant Deficiency Repeat
  • 502328 2022-002
    Material Weakness Repeat
  • 502329 2022-005
    Significant Deficiency Repeat
  • 502330 2022-001
    Significant Deficiency Repeat
  • 502331 2022-002
    Material Weakness Repeat
  • 502332 2022-005
    Significant Deficiency Repeat
  • 1078708 2022-001
    Significant Deficiency Repeat
  • 1078709 2022-002
    Material Weakness Repeat
  • 1078710 2022-004
    Significant Deficiency Repeat
  • 1078711 2022-005
    Significant Deficiency Repeat
  • 1078712 2022-001
    Significant Deficiency Repeat
  • 1078713 2022-002
    Material Weakness Repeat
  • 1078714 2022-003
    Material Weakness Repeat
  • 1078715 2022-004
    Significant Deficiency Repeat
  • 1078716 2022-005
    Significant Deficiency Repeat
  • 1078717 2022-001
    Significant Deficiency Repeat
  • 1078718 2022-002
    Material Weakness Repeat
  • 1078719 2022-004
    Significant Deficiency Repeat
  • 1078720 2022-005
    Significant Deficiency Repeat
  • 1078721 2022-001
    Significant Deficiency Repeat
  • 1078722 2022-002
    Material Weakness Repeat
  • 1078723 2022-003
    Material Weakness Repeat
  • 1078724 2022-005
    Significant Deficiency Repeat
  • 1078725 2022-001
    Significant Deficiency Repeat
  • 1078726 2022-002
    Material Weakness Repeat
  • 1078727 2022-005
    Significant Deficiency Repeat
  • 1078728 2022-001
    Significant Deficiency Repeat
  • 1078729 2022-002
    Material Weakness Repeat
  • 1078730 2022-004
    Significant Deficiency Repeat
  • 1078731 2022-005
    Significant Deficiency Repeat
  • 1078732 2022-001
    Significant Deficiency Repeat
  • 1078733 2022-002
    Material Weakness Repeat
  • 1078734 2022-005
    Significant Deficiency Repeat
  • 1078735 2022-001
    Significant Deficiency Repeat
  • 1078736 2022-002
    Material Weakness Repeat
  • 1078737 2022-005
    Significant Deficiency Repeat
  • 1078738 2022-001
    Significant Deficiency Repeat
  • 1078739 2022-002
    Material Weakness Repeat
  • 1078740 2022-004
    Significant Deficiency Repeat
  • 1078741 2022-005
    Significant Deficiency Repeat
  • 1078742 2022-001
    Significant Deficiency Repeat
  • 1078743 2022-002
    Material Weakness Repeat
  • 1078744 2022-005
    Significant Deficiency Repeat
  • 1078745 2022-001
    Significant Deficiency Repeat
  • 1078746 2022-002
    Material Weakness Repeat
  • 1078747 2022-005
    Significant Deficiency Repeat
  • 1078748 2022-001
    Significant Deficiency Repeat
  • 1078749 2022-002
    Material Weakness Repeat
  • 1078750 2022-004
    Significant Deficiency Repeat
  • 1078751 2022-005
    Significant Deficiency Repeat
  • 1078752 2022-001
    Significant Deficiency Repeat
  • 1078753 2022-002
    Material Weakness Repeat
  • 1078754 2022-004
    Significant Deficiency Repeat
  • 1078755 2022-005
    Significant Deficiency Repeat
  • 1078756 2022-001
    Significant Deficiency Repeat
  • 1078757 2022-002
    Material Weakness Repeat
  • 1078758 2022-005
    Significant Deficiency Repeat
  • 1078759 2022-001
    Significant Deficiency Repeat
  • 1078760 2022-002
    Material Weakness Repeat
  • 1078761 2022-004
    Significant Deficiency Repeat
  • 1078762 2022-005
    Significant Deficiency Repeat
  • 1078763 2022-001
    Significant Deficiency Repeat
  • 1078764 2022-002
    Material Weakness Repeat
  • 1078765 2022-005
    Significant Deficiency Repeat
  • 1078766 2022-001
    Significant Deficiency Repeat
  • 1078767 2022-002
    Material Weakness Repeat
  • 1078768 2022-005
    Significant Deficiency Repeat
  • 1078769 2022-001
    Significant Deficiency Repeat
  • 1078770 2022-002
    Material Weakness Repeat
  • 1078771 2022-005
    Significant Deficiency Repeat
  • 1078772 2022-001
    Significant Deficiency Repeat
  • 1078773 2022-002
    Material Weakness Repeat
  • 1078774 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 $26,303