Finding 517294 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-12-31

AI Summary

  • Core Issue: Bay Area Environmental Research Institute missed the deadline for submitting its audit report and SF-SAC form for the year ended December 31, 2023.
  • Impacted Requirements: This violation of 2 CFR 200.512 (a)(1) affects compliance with federal grant agreements.
  • Recommended Follow-Up: Ensure timely completion of future audit reports and filing requirements to avoid repeat findings.

Finding Text

Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.

Categories

Reporting

Other Findings in this Audit

  • 517266 2023-001
    Material Weakness Repeat
  • 517267 2023-001
    Material Weakness Repeat
  • 517268 2023-001
    Material Weakness Repeat
  • 517269 2023-001
    Material Weakness Repeat
  • 517270 2023-001
    Material Weakness Repeat
  • 517271 2023-001
    Material Weakness Repeat
  • 517272 2023-001
    Material Weakness Repeat
  • 517273 2023-001
    Material Weakness Repeat
  • 517274 2023-001
    Material Weakness Repeat
  • 517275 2023-001
    Material Weakness Repeat
  • 517276 2023-001
    Material Weakness Repeat
  • 517277 2023-001
    Material Weakness Repeat
  • 517278 2023-001
    Material Weakness Repeat
  • 517279 2023-001
    Material Weakness Repeat
  • 517280 2023-001
    Material Weakness Repeat
  • 517281 2023-001
    Material Weakness Repeat
  • 517282 2023-001
    Material Weakness Repeat
  • 517283 2023-001
    Material Weakness Repeat
  • 517284 2023-001
    Material Weakness Repeat
  • 517285 2023-001
    Material Weakness Repeat
  • 517286 2023-001
    Material Weakness Repeat
  • 517287 2023-001
    Material Weakness Repeat
  • 517288 2023-001
    Material Weakness Repeat
  • 517289 2023-001
    Material Weakness Repeat
  • 517290 2023-001
    Material Weakness Repeat
  • 517291 2023-001
    Material Weakness Repeat
  • 517292 2023-001
    Material Weakness Repeat
  • 517293 2023-001
    Material Weakness Repeat
  • 517295 2023-001
    Material Weakness Repeat
  • 517296 2023-001
    Material Weakness Repeat
  • 517297 2023-001
    Material Weakness Repeat
  • 517298 2023-001
    Material Weakness Repeat
  • 517299 2023-001
    Material Weakness Repeat
  • 517300 2023-001
    Material Weakness Repeat
  • 517301 2023-001
    Material Weakness Repeat
  • 517302 2023-001
    Material Weakness Repeat
  • 1093708 2023-001
    Material Weakness Repeat
  • 1093709 2023-001
    Material Weakness Repeat
  • 1093710 2023-001
    Material Weakness Repeat
  • 1093711 2023-001
    Material Weakness Repeat
  • 1093712 2023-001
    Material Weakness Repeat
  • 1093713 2023-001
    Material Weakness Repeat
  • 1093714 2023-001
    Material Weakness Repeat
  • 1093715 2023-001
    Material Weakness Repeat
  • 1093716 2023-001
    Material Weakness Repeat
  • 1093717 2023-001
    Material Weakness Repeat
  • 1093718 2023-001
    Material Weakness Repeat
  • 1093719 2023-001
    Material Weakness Repeat
  • 1093720 2023-001
    Material Weakness Repeat
  • 1093721 2023-001
    Material Weakness Repeat
  • 1093722 2023-001
    Material Weakness Repeat
  • 1093723 2023-001
    Material Weakness Repeat
  • 1093724 2023-001
    Material Weakness Repeat
  • 1093725 2023-001
    Material Weakness Repeat
  • 1093726 2023-001
    Material Weakness Repeat
  • 1093727 2023-001
    Material Weakness Repeat
  • 1093728 2023-001
    Material Weakness Repeat
  • 1093729 2023-001
    Material Weakness Repeat
  • 1093730 2023-001
    Material Weakness Repeat
  • 1093731 2023-001
    Material Weakness Repeat
  • 1093732 2023-001
    Material Weakness Repeat
  • 1093733 2023-001
    Material Weakness Repeat
  • 1093734 2023-001
    Material Weakness Repeat
  • 1093735 2023-001
    Material Weakness Repeat
  • 1093736 2023-001
    Material Weakness Repeat
  • 1093737 2023-001
    Material Weakness Repeat
  • 1093738 2023-001
    Material Weakness Repeat
  • 1093739 2023-001
    Material Weakness Repeat
  • 1093740 2023-001
    Material Weakness Repeat
  • 1093741 2023-001
    Material Weakness Repeat
  • 1093742 2023-001
    Material Weakness Repeat
  • 1093743 2023-001
    Material Weakness Repeat
  • 1093744 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
43.001 Ames Research Center Cooperative for Research in Earth Science and Technology (arc-Crest) $15.31M
43.001 Application for A Renewal of the Arc-Crest Cooperative Agreement $1.36M
43.001 From Molecules to Exoplanets: the Foundations of Astrobiology $1.24M
43.001 Planetary Atmospheres, the Lunar Regolith, and Minor Planet Science $1.03M
43.001 Isfm Heliophysics "mars Global Climate Models and Numerical Modeling of Mars' Atmosphere $588,609
43.001 Resource: Resource Exploration and Science of Our Cosmic Environment (resource) $556,672
43.001 Flux Emergence and the Structure, Dynamics, and Energetics of the Solar Atmosphere $471,776
43.001 Volatiles Investigating Polar Exploration Rover (viper) $464,627
43.001 Laboratory Astrophysics $416,490
43.001 Impacts (investigation of Microphysics and Precipitation for Atlantic Cost-Threating Snowstorms) Science-Enabling Functions $388,586
43.001 S-Mode (sub-Mesoscale Ocean Dynamics Experiment) Science-Enabling Functions $349,018
43.001 Dcotss (dynamics and Chemistry of the Summer Stratosphere) Science- Enabling Functions $316,100
43.001 Suprathermal Seeds for Solar Energetic Particles: Two-Stage Acceleration From Flares to Cme-Shocks $247,105
43.001 Maintaining Critical Open Source Community Software Nasa's Kepler, K2, and Tess Data Archives $211,533
43.001 The Impact of Multi-Species and Multi-Fluid Effects on Alfven Waves in the Solar Atmosphere $202,751
43.001 Investigation of the Dependence of the Coronal Heating in Active Region Loops on the Magnetic Setting of Their Photospheric Feet $191,469
43.001 Characterizing Planetary Processes Via Theoretical and Observational Analyses $187,716
43.001 Leveraging the NASA Astrophysics Missions for Asteroid Characterization $176,599
43.001 Distributed Spacecraft with Heuristic Intelligence to Monitor Wildfire Spread for Responsive Control $164,790
43.001 Biofilms: Testing the Efficacy of Biofilm Formation by Antimicrobial Metal Surfaces Under Spaceflight Conditions - An Effective Strategy to Prevent Microbial Biofilm Formation $162,582
43.001 Iris Fe Xxi Line Profiles As Diagnostics for Flare Heating Models $131,960
43.001 Understanding the Role Played by the Turbulence in the Chromosphere During Flares $121,217
43.001 Sole Source, Laboratory Astrophysics 2 $119,519
43.001 Hsr Investigation of Heating of Coronal Plumes and Loops by Magnetic Flux Convergence and Cancellation $96,332
43.001 Intergovernmental Personnel Act - Program Scientist - Astrophysics Division - Science Mission Directorate - NASA Hq $71,791
43.001 Modeling the Global Dust Storms of Mars with New Numerical Methods $70,645
43.001 Investigation of Whether Network Jets Work Like Coronal Jets $66,512
43.001 Fast And/or Furious? Nature and Emplacement History of Lavas Erupted on Mars $54,487
43.001 The Mercury Hollows Retrieval Network (hornet) $41,518
43.001 Global Euv Waves and Their Interaction with Coronal Structures: Multi-Wavelength Analysis and Mhd Modeling $38,486
43.001 Rescuing Kepler's Background and Crowded Targets $34,172
43.001 Gamma-Ray Bursts As Redshift Estimators Via MacHine Learning Tools and An Associated Wed-App Alert $27,784
43.001 Observational and Numerical Studies of Active-Region Filament/filament-Channel-Field Formation, Buildup to Eruption, and Eruption Onset $23,320
43.001 Urgent Computing Using A Hybrid Cloud-Hpc Architecture for Streaming Satellite Data Analysis and Event-Driven Modeling $21,148
43.001 The Impact of Magnetic Field-Line Wandering on Solar Energetic Particle Transport $14,405
43.001 Theoretical Modeling of Solar System and Proto-Solar Nebula Processes $14,262