FAC Explorer

Finding 522963 (2023-005)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2023
Accepted
2025-02-12
Audit: 342222
Organization: Clarkson University (NY)
Auditor: Kpmg

AI Summary

  • Core Issue: Grants were not closed out properly, with 47 transactions posted more than 120 days after the award period ended.
  • Impacted Requirements: Non-compliance with federal regulations regarding the timely liquidation of financial obligations under federal awards.
  • Recommended Follow-up: The University should enhance internal controls and processes to ensure timely grant closures and compliance with federal guidelines.

Finding Text

Finding Number: 2023-005 Program: Research and Development Cluster Federal Agency Name: Department of Agriculture, National Science Foundation, Environmental Protection Agency, Department of Homeland Security, Department of Commerce,Department of Defense and Department of Health and Human Services. Federal Award Year: July 1, 2022 – June 30, 2023 Federal Assistance Listing Numbers: 10.310, 47.041, 47.070, 66.469, 97.077, 11.609, 12.901, 93.913 Finding Type: Significant deficiency and non-compliance Compliance Requirement: Period of Performance Criteria Unless the federal awarding agency or pass-through entity authorizes an extension, a non-federal entity must liquidate all financial obligations incurred under the federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the federal award (2 CFR section 200.344(b)) In accordance with 2 CFR 200.303(a), non-federal entities 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. Condition During our testing of period of performance, we noted that 8 out of 20 transactions tested for grants closed out in FY23 had transactions posted to the grant more than 120 days after the close out of the award or the end of the period of performance. After reviewing the full population of grants that ended during FY23 we noted a total of 8 grants and 47 transactions that were posted to the grant more than 120 days after the close out of the award or the end of the period of performance. Specifically, we noted for 38 of the 47 transactions posted late were to move costs off the grants for a total of ($39,006) and 9 transactions were to add expenses to the grants for a total of $27,266. Cause In discussing this with the University, there was not adequately designed internal controls to ensure grants are closed out timely in accordance with the federal regulations, primarily in times of turnover in staff in the office of sponsored research. Effect Unsupported costs could be charged to a grant after the close out period. Questioned Costs ALN Amount 10.310 $ 1,092 47.041 3 47.070 628 66.469 543 97.077 25,000 Total $ 27,266 Statistical Sampling Our sample was not and was not intended to be statistically valid. Identification of Whether the Audit Finding was a Repeat Finding This was not a repeat finding Recommendation We recommend that the University implement a more thorough and detailed process and related internal controls to ensure that grants are closed out timely.

Corrective Action Plan

Management accepts this finding. Sponsored Research Service and the Controller’s Office work in tandem on the closing process. The Controller’s office has a schedule of projects ready to close and has assigned this pool of projects among the research accounting staff. In February 2024, the Controller’s Office hired a second Research Accountant. With the additions of these two positions the University will work towards closing out projects within 90-120 days. In March 2024, the Controller’s Office developed a Close out excel form to aid in capturing each of the necessary steps required on the accounting side of the process.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 522826 2023-001
    Significant Deficiency Repeat
  • 522827 2023-001
    Significant Deficiency Repeat
  • 522828 2023-001
    Significant Deficiency Repeat
  • 522829 2023-001
    Significant Deficiency Repeat
  • 522830 2023-001
    Significant Deficiency Repeat
  • 522831 2023-001
    Significant Deficiency Repeat
  • 522832 2023-001
    Significant Deficiency Repeat
  • 522833 2023-001
    Significant Deficiency Repeat
  • 522834 2023-001
    Significant Deficiency Repeat
  • 522835 2023-001
    Significant Deficiency Repeat
  • 522836 2023-001
    Significant Deficiency Repeat
  • 522837 2023-001
    Significant Deficiency Repeat
  • 522838 2023-001
    Significant Deficiency Repeat
  • 522839 2023-001
    Significant Deficiency Repeat
  • 522840 2023-001
    Significant Deficiency Repeat
  • 522841 2023-001
    Significant Deficiency Repeat
  • 522842 2023-001
    Significant Deficiency Repeat
  • 522843 2023-001
    Significant Deficiency Repeat
  • 522844 2023-001
    Significant Deficiency Repeat
  • 522845 2023-001
    Significant Deficiency Repeat
  • 522846 2023-001
    Significant Deficiency Repeat
  • 522847 2023-001
    Significant Deficiency Repeat
  • 522848 2023-001
    Significant Deficiency Repeat
  • 522849 2023-001
    Significant Deficiency Repeat
  • 522850 2023-001
    Significant Deficiency Repeat
  • 522851 2023-001
    Significant Deficiency Repeat
  • 522852 2023-001
    Significant Deficiency Repeat
  • 522853 2023-001
    Significant Deficiency Repeat
  • 522854 2023-001
    Significant Deficiency Repeat
  • 522855 2023-001
    Significant Deficiency Repeat
  • 522856 2023-001
    Significant Deficiency Repeat
  • 522857 2023-001
    Significant Deficiency Repeat
  • 522858 2023-001
    Significant Deficiency Repeat
  • 522859 2023-001
    Significant Deficiency Repeat
  • 522860 2023-001
    Significant Deficiency Repeat
  • 522861 2023-001
    Significant Deficiency Repeat
  • 522862 2023-001
    Significant Deficiency Repeat
  • 522863 2023-001
    Significant Deficiency Repeat
  • 522864 2023-001
    Significant Deficiency Repeat
  • 522865 2023-001
    Significant Deficiency Repeat
  • 522866 2023-001
    Significant Deficiency Repeat
  • 522867 2023-001
    Significant Deficiency Repeat
  • 522868 2023-001
    Significant Deficiency Repeat
  • 522869 2023-001
    Significant Deficiency Repeat
  • 522870 2023-001
    Significant Deficiency Repeat
  • 522871 2023-001
    Significant Deficiency Repeat
  • 522872 2023-001
    Significant Deficiency Repeat
  • 522873 2023-001
    Significant Deficiency Repeat
  • 522874 2023-001
    Significant Deficiency Repeat
  • 522875 2023-001
    Significant Deficiency Repeat
  • 522876 2023-001
    Significant Deficiency Repeat
  • 522877 2023-001
    Significant Deficiency Repeat
  • 522878 2023-001
    Significant Deficiency Repeat
  • 522879 2023-001
    Significant Deficiency Repeat
  • 522880 2023-001
    Significant Deficiency Repeat
  • 522881 2023-001
    Significant Deficiency Repeat
  • 522882 2023-001
    Significant Deficiency Repeat
  • 522883 2023-001
    Significant Deficiency Repeat
  • 522884 2023-001
    Significant Deficiency Repeat
  • 522885 2023-001
    Significant Deficiency Repeat
  • 522886 2023-001
    Significant Deficiency Repeat
  • 522887 2023-001
    Significant Deficiency Repeat
  • 522888 2023-001
    Significant Deficiency Repeat
  • 522889 2023-001
    Significant Deficiency Repeat
  • 522890 2023-001
    Significant Deficiency Repeat
  • 522891 2023-001
    Significant Deficiency Repeat
  • 522892 2023-001
    Significant Deficiency Repeat
  • 522893 2023-001
    Significant Deficiency Repeat
  • 522894 2023-001
    Significant Deficiency Repeat
  • 522895 2023-001
    Significant Deficiency Repeat
  • 522896 2023-001
    Significant Deficiency Repeat
  • 522897 2023-001
    Significant Deficiency Repeat
  • 522898 2023-001
    Significant Deficiency Repeat
  • 522899 2023-002
    Significant Deficiency
  • 522900 2023-003
    Significant Deficiency
  • 522901 2023-004
    Significant Deficiency Repeat
  • 522902 2023-004
    Significant Deficiency Repeat
  • 522903 2023-004
    Significant Deficiency Repeat
  • 522904 2023-004
    Significant Deficiency Repeat
  • 522905 2023-004
    Significant Deficiency Repeat
  • 522906 2023-004
    Significant Deficiency Repeat
  • 522907 2023-004
    Significant Deficiency Repeat
  • 522908 2023-004
    Significant Deficiency Repeat
  • 522909 2023-004
    Significant Deficiency Repeat
  • 522910 2023-004
    Significant Deficiency Repeat
  • 522911 2023-004
    Significant Deficiency Repeat
  • 522912 2023-004
    Significant Deficiency Repeat
  • 522913 2023-004
    Significant Deficiency Repeat
  • 522914 2023-004
    Significant Deficiency Repeat
  • 522915 2023-004
    Significant Deficiency Repeat
  • 522916 2023-004
    Significant Deficiency Repeat
  • 522917 2023-004
    Significant Deficiency Repeat
  • 522918 2023-004
    Significant Deficiency Repeat
  • 522919 2023-004
    Significant Deficiency Repeat
  • 522920 2023-004
    Significant Deficiency Repeat
  • 522921 2023-004
    Significant Deficiency Repeat
  • 522922 2023-004
    Significant Deficiency Repeat
  • 522923 2023-004
    Significant Deficiency Repeat
  • 522924 2023-004
    Significant Deficiency Repeat
  • 522925 2023-004
    Significant Deficiency Repeat
  • 522926 2023-004
    Significant Deficiency Repeat
  • 522927 2023-004
    Significant Deficiency Repeat
  • 522928 2023-004
    Significant Deficiency Repeat
  • 522929 2023-004
    Significant Deficiency Repeat
  • 522930 2023-004
    Significant Deficiency Repeat
  • 522931 2023-004
    Significant Deficiency Repeat
  • 522932 2023-004
    Significant Deficiency Repeat
  • 522933 2023-004
    Significant Deficiency Repeat
  • 522934 2023-004
    Significant Deficiency Repeat
  • 522935 2023-004
    Significant Deficiency Repeat
  • 522936 2023-004
    Significant Deficiency Repeat
  • 522937 2023-004
    Significant Deficiency Repeat
  • 522938 2023-004
    Significant Deficiency Repeat
  • 522939 2023-004
    Significant Deficiency Repeat
  • 522940 2023-004
    Significant Deficiency Repeat
  • 522941 2023-004
    Significant Deficiency Repeat
  • 522942 2023-004
    Significant Deficiency Repeat
  • 522943 2023-004
    Significant Deficiency Repeat
  • 522944 2023-004
    Significant Deficiency Repeat
  • 522945 2023-004
    Significant Deficiency Repeat
  • 522946 2023-004
    Significant Deficiency Repeat
  • 522947 2023-004
    Significant Deficiency Repeat
  • 522948 2023-004
    Significant Deficiency Repeat
  • 522949 2023-004
    Significant Deficiency Repeat
  • 522950 2023-004
    Significant Deficiency Repeat
  • 522951 2023-004
    Significant Deficiency Repeat
  • 522952 2023-004
    Significant Deficiency Repeat
  • 522953 2023-004
    Significant Deficiency Repeat
  • 522954 2023-004
    Significant Deficiency Repeat
  • 522955 2023-004
    Significant Deficiency Repeat
  • 522956 2023-004
    Significant Deficiency Repeat
  • 522957 2023-004
    Significant Deficiency Repeat
  • 522958 2023-004
    Significant Deficiency Repeat
  • 522959 2023-004
    Significant Deficiency Repeat
  • 522960 2023-004
    Significant Deficiency Repeat
  • 522961 2023-004
    Significant Deficiency Repeat
  • 522962 2023-004
    Significant Deficiency Repeat
  • 522964 2023-005
    Significant Deficiency
  • 522965 2023-005
    Significant Deficiency
  • 522966 2023-005
    Significant Deficiency
  • 522967 2023-005
    Significant Deficiency
  • 522968 2023-005
    Significant Deficiency
  • 522969 2023-005
    Significant Deficiency
  • 522970 2023-005
    Significant Deficiency
  • 522971 2023-005
    Significant Deficiency
  • 522972 2023-005
    Significant Deficiency
  • 522973 2023-005
    Significant Deficiency
  • 522974 2023-005
    Significant Deficiency
  • 522975 2023-005
    Significant Deficiency
  • 522976 2023-005
    Significant Deficiency
  • 522977 2023-005
    Significant Deficiency
  • 522978 2023-001
    Significant Deficiency Repeat
  • 522979 2023-004
    Significant Deficiency Repeat
  • 1099268 2023-001
    Significant Deficiency Repeat
  • 1099269 2023-001
    Significant Deficiency Repeat
  • 1099270 2023-001
    Significant Deficiency Repeat
  • 1099271 2023-001
    Significant Deficiency Repeat
  • 1099272 2023-001
    Significant Deficiency Repeat
  • 1099273 2023-001
    Significant Deficiency Repeat
  • 1099274 2023-001
    Significant Deficiency Repeat
  • 1099275 2023-001
    Significant Deficiency Repeat
  • 1099276 2023-001
    Significant Deficiency Repeat
  • 1099277 2023-001
    Significant Deficiency Repeat
  • 1099278 2023-001
    Significant Deficiency Repeat
  • 1099279 2023-001
    Significant Deficiency Repeat
  • 1099280 2023-001
    Significant Deficiency Repeat
  • 1099281 2023-001
    Significant Deficiency Repeat
  • 1099282 2023-001
    Significant Deficiency Repeat
  • 1099283 2023-001
    Significant Deficiency Repeat
  • 1099284 2023-001
    Significant Deficiency Repeat
  • 1099285 2023-001
    Significant Deficiency Repeat
  • 1099286 2023-001
    Significant Deficiency Repeat
  • 1099287 2023-001
    Significant Deficiency Repeat
  • 1099288 2023-001
    Significant Deficiency Repeat
  • 1099289 2023-001
    Significant Deficiency Repeat
  • 1099290 2023-001
    Significant Deficiency Repeat
  • 1099291 2023-001
    Significant Deficiency Repeat
  • 1099292 2023-001
    Significant Deficiency Repeat
  • 1099293 2023-001
    Significant Deficiency Repeat
  • 1099294 2023-001
    Significant Deficiency Repeat
  • 1099295 2023-001
    Significant Deficiency Repeat
  • 1099296 2023-001
    Significant Deficiency Repeat
  • 1099297 2023-001
    Significant Deficiency Repeat
  • 1099298 2023-001
    Significant Deficiency Repeat
  • 1099299 2023-001
    Significant Deficiency Repeat
  • 1099300 2023-001
    Significant Deficiency Repeat
  • 1099301 2023-001
    Significant Deficiency Repeat
  • 1099302 2023-001
    Significant Deficiency Repeat
  • 1099303 2023-001
    Significant Deficiency Repeat
  • 1099304 2023-001
    Significant Deficiency Repeat
  • 1099305 2023-001
    Significant Deficiency Repeat
  • 1099306 2023-001
    Significant Deficiency Repeat
  • 1099307 2023-001
    Significant Deficiency Repeat
  • 1099308 2023-001
    Significant Deficiency Repeat
  • 1099309 2023-001
    Significant Deficiency Repeat
  • 1099310 2023-001
    Significant Deficiency Repeat
  • 1099311 2023-001
    Significant Deficiency Repeat
  • 1099312 2023-001
    Significant Deficiency Repeat
  • 1099313 2023-001
    Significant Deficiency Repeat
  • 1099314 2023-001
    Significant Deficiency Repeat
  • 1099315 2023-001
    Significant Deficiency Repeat
  • 1099316 2023-001
    Significant Deficiency Repeat
  • 1099317 2023-001
    Significant Deficiency Repeat
  • 1099318 2023-001
    Significant Deficiency Repeat
  • 1099319 2023-001
    Significant Deficiency Repeat
  • 1099320 2023-001
    Significant Deficiency Repeat
  • 1099321 2023-001
    Significant Deficiency Repeat
  • 1099322 2023-001
    Significant Deficiency Repeat
  • 1099323 2023-001
    Significant Deficiency Repeat
  • 1099324 2023-001
    Significant Deficiency Repeat
  • 1099325 2023-001
    Significant Deficiency Repeat
  • 1099326 2023-001
    Significant Deficiency Repeat
  • 1099327 2023-001
    Significant Deficiency Repeat
  • 1099328 2023-001
    Significant Deficiency Repeat
  • 1099329 2023-001
    Significant Deficiency Repeat
  • 1099330 2023-001
    Significant Deficiency Repeat
  • 1099331 2023-001
    Significant Deficiency Repeat
  • 1099332 2023-001
    Significant Deficiency Repeat
  • 1099333 2023-001
    Significant Deficiency Repeat
  • 1099334 2023-001
    Significant Deficiency Repeat
  • 1099335 2023-001
    Significant Deficiency Repeat
  • 1099336 2023-001
    Significant Deficiency Repeat
  • 1099337 2023-001
    Significant Deficiency Repeat
  • 1099338 2023-001
    Significant Deficiency Repeat
  • 1099339 2023-001
    Significant Deficiency Repeat
  • 1099340 2023-001
    Significant Deficiency Repeat
  • 1099341 2023-002
    Significant Deficiency
  • 1099342 2023-003
    Significant Deficiency
  • 1099343 2023-004
    Significant Deficiency Repeat
  • 1099344 2023-004
    Significant Deficiency Repeat
  • 1099345 2023-004
    Significant Deficiency Repeat
  • 1099346 2023-004
    Significant Deficiency Repeat
  • 1099347 2023-004
    Significant Deficiency Repeat
  • 1099348 2023-004
    Significant Deficiency Repeat
  • 1099349 2023-004
    Significant Deficiency Repeat
  • 1099350 2023-004
    Significant Deficiency Repeat
  • 1099351 2023-004
    Significant Deficiency Repeat
  • 1099352 2023-004
    Significant Deficiency Repeat
  • 1099353 2023-004
    Significant Deficiency Repeat
  • 1099354 2023-004
    Significant Deficiency Repeat
  • 1099355 2023-004
    Significant Deficiency Repeat
  • 1099356 2023-004
    Significant Deficiency Repeat
  • 1099357 2023-004
    Significant Deficiency Repeat
  • 1099358 2023-004
    Significant Deficiency Repeat
  • 1099359 2023-004
    Significant Deficiency Repeat
  • 1099360 2023-004
    Significant Deficiency Repeat
  • 1099361 2023-004
    Significant Deficiency Repeat
  • 1099362 2023-004
    Significant Deficiency Repeat
  • 1099363 2023-004
    Significant Deficiency Repeat
  • 1099364 2023-004
    Significant Deficiency Repeat
  • 1099365 2023-004
    Significant Deficiency Repeat
  • 1099366 2023-004
    Significant Deficiency Repeat
  • 1099367 2023-004
    Significant Deficiency Repeat
  • 1099368 2023-004
    Significant Deficiency Repeat
  • 1099369 2023-004
    Significant Deficiency Repeat
  • 1099370 2023-004
    Significant Deficiency Repeat
  • 1099371 2023-004
    Significant Deficiency Repeat
  • 1099372 2023-004
    Significant Deficiency Repeat
  • 1099373 2023-004
    Significant Deficiency Repeat
  • 1099374 2023-004
    Significant Deficiency Repeat
  • 1099375 2023-004
    Significant Deficiency Repeat
  • 1099376 2023-004
    Significant Deficiency Repeat
  • 1099377 2023-004
    Significant Deficiency Repeat
  • 1099378 2023-004
    Significant Deficiency Repeat
  • 1099379 2023-004
    Significant Deficiency Repeat
  • 1099380 2023-004
    Significant Deficiency Repeat
  • 1099381 2023-004
    Significant Deficiency Repeat
  • 1099382 2023-004
    Significant Deficiency Repeat
  • 1099383 2023-004
    Significant Deficiency Repeat
  • 1099384 2023-004
    Significant Deficiency Repeat
  • 1099385 2023-004
    Significant Deficiency Repeat
  • 1099386 2023-004
    Significant Deficiency Repeat
  • 1099387 2023-004
    Significant Deficiency Repeat
  • 1099388 2023-004
    Significant Deficiency Repeat
  • 1099389 2023-004
    Significant Deficiency Repeat
  • 1099390 2023-004
    Significant Deficiency Repeat
  • 1099391 2023-004
    Significant Deficiency Repeat
  • 1099392 2023-004
    Significant Deficiency Repeat
  • 1099393 2023-004
    Significant Deficiency Repeat
  • 1099394 2023-004
    Significant Deficiency Repeat
  • 1099395 2023-004
    Significant Deficiency Repeat
  • 1099396 2023-004
    Significant Deficiency Repeat
  • 1099397 2023-004
    Significant Deficiency Repeat
  • 1099398 2023-004
    Significant Deficiency Repeat
  • 1099399 2023-004
    Significant Deficiency Repeat
  • 1099400 2023-004
    Significant Deficiency Repeat
  • 1099401 2023-004
    Significant Deficiency Repeat
  • 1099402 2023-004
    Significant Deficiency Repeat
  • 1099403 2023-004
    Significant Deficiency Repeat
  • 1099404 2023-004
    Significant Deficiency Repeat
  • 1099405 2023-005
    Significant Deficiency
  • 1099406 2023-005
    Significant Deficiency
  • 1099407 2023-005
    Significant Deficiency
  • 1099408 2023-005
    Significant Deficiency
  • 1099409 2023-005
    Significant Deficiency
  • 1099410 2023-005
    Significant Deficiency
  • 1099411 2023-005
    Significant Deficiency
  • 1099412 2023-005
    Significant Deficiency
  • 1099413 2023-005
    Significant Deficiency
  • 1099414 2023-005
    Significant Deficiency
  • 1099415 2023-005
    Significant Deficiency
  • 1099416 2023-005
    Significant Deficiency
  • 1099417 2023-005
    Significant Deficiency
  • 1099418 2023-005
    Significant Deficiency
  • 1099419 2023-005
    Significant Deficiency
  • 1099420 2023-001
    Significant Deficiency Repeat
  • 1099421 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $26.61M
84.063 Federal Pell Grant Program $2.80M
84.038 Federal Perkins Loan Program $2.40M
66.469 Great Lakes Program $618,931
84.033 Federal Work-Study Program $501,281
84.365 English Language Acquisition State Grants $414,852
84.007 Federal Supplemental Educational Opportunity Grants $324,118
84.042 Trio_student Support Services $316,579
47.049 Mathematical and Physical Sciences $297,511
84.217 Trio_mcnair Post-Baccalaureate Achievement $294,654
10.310 Agriculture and Food Research Initiative (afri) $276,491
93.859 Biomedical Research and Research Training $249,097
12.300 Basic and Applied Scientific Research $224,107
92.273 Wake Forest University Health Science $211,420
93.394 Cancer Detection and Diagnosis Research $205,677
11.431 Climate and Atmospheric Research $195,555
81.086 Conservation Research and Development $185,828
15.944 Natural Resource Stewardship $132,322
47.050 Geosciences $131,635
81.049 Office of Science Financial Assistance Program $92,735
12.000 University of Texas at Austin $90,557
47.075 Social, Behavioral, and Economic Sciences $85,846
12.800 Air Force Defense Research Sciences Program $85,562
20.200 Highway Research and Development Program $75,190
93.989 International Research and Research Training $70,045
10.516 Rural Health and Safety Education Competitive Grants Program $69,040
93.865 Child Health and Human Development Extramural Research $67,402
12.420 Military Medical Research and Development $62,000
47.074 Biological Sciences $59,393
12.901 Mathematical Sciences Grants Program $58,824
15.506 Water Desalination Research and Development Program $54,092
81.089 Fossil Energy Research and Development $53,341
12.431 Basic Scientific Research $50,060
47.076 Education and Human Resources $48,235
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $42,366
97.077 Homeland Security Research, Development, Testing, Evaluation, and Demonstration of Technologies Related to Nuclear Threat Detection $39,053
43.012 Space Technology $27,232
81.000 University of California $23,111
47.041 Engineering $20,000
11.417 Sea Grant Support $16,231
11.609 Measurement and Engineering Research and Standards $10,705
43.008 Education $8,022
93.173 Research Related to Deafness and Communication Disorders $7,409
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $4,585
12.910 Research and Technology Development $4,412
84.037 Federal Perkins Loan Cancellations $3,300
10.001 Agricultural Research_basic and Applied Research $2,116
11.012 Integrated Ocean Observing System (ioos) $1,985
12.114 Collaborative Research and Development $1,236
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $500
84.116 Fund for the Improvement of Postsecondary Education $226
93.913 Grants to States for Operation of Offices of Rural Health $24
47.070 Computer and Information Science and Engineering $6