FAC Explorer

Finding 524293 (2022-002)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2025-02-24
Audit: 343504
Organization: Robonation Inc. (VA)
Auditor: Gelman Rosenberg & Freedman

AI Summary

  • Core Issue: RoboNation lacks proper documentation for various expenses, including credit card receipts and approvals.
  • Impacted Requirements: This violates Title 2 CFR 200 Section 200.333, which mandates retention of financial records for Federal awards.
  • Recommended Follow-Up: Implement a reliable filing system to ensure all supporting documentation is organized and easily accessible.

Finding Text

Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.

Categories

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 524289 2022-001
    Significant Deficiency Repeat
  • 524290 2022-002
    Significant Deficiency Repeat
  • 524291 2022-003
    Significant Deficiency Repeat
  • 524292 2022-001
    Significant Deficiency Repeat
  • 524294 2022-003
    Significant Deficiency Repeat
  • 524295 2022-001
    Significant Deficiency Repeat
  • 524296 2022-002
    Significant Deficiency Repeat
  • 524297 2022-003
    Significant Deficiency Repeat
  • 524298 2022-001
    Significant Deficiency Repeat
  • 524299 2022-002
    Significant Deficiency Repeat
  • 524300 2022-003
    Significant Deficiency Repeat
  • 524301 2022-001
    Significant Deficiency Repeat
  • 524302 2022-002
    Significant Deficiency Repeat
  • 524303 2022-003
    Significant Deficiency Repeat
  • 524304 2022-001
    Significant Deficiency Repeat
  • 524305 2022-002
    Significant Deficiency Repeat
  • 524306 2022-003
    Significant Deficiency Repeat
  • 524307 2022-001
    Significant Deficiency Repeat
  • 524308 2022-002
    Significant Deficiency Repeat
  • 524309 2022-003
    Significant Deficiency Repeat
  • 524310 2022-001
    Significant Deficiency Repeat
  • 524311 2022-002
    Significant Deficiency Repeat
  • 524312 2022-003
    Significant Deficiency Repeat
  • 524313 2022-001
    Significant Deficiency Repeat
  • 524314 2022-002
    Significant Deficiency Repeat
  • 524315 2022-003
    Significant Deficiency Repeat
  • 1100731 2022-001
    Significant Deficiency Repeat
  • 1100732 2022-002
    Significant Deficiency Repeat
  • 1100733 2022-003
    Significant Deficiency Repeat
  • 1100734 2022-001
    Significant Deficiency Repeat
  • 1100735 2022-002
    Significant Deficiency Repeat
  • 1100736 2022-003
    Significant Deficiency Repeat
  • 1100737 2022-001
    Significant Deficiency Repeat
  • 1100738 2022-002
    Significant Deficiency Repeat
  • 1100739 2022-003
    Significant Deficiency Repeat
  • 1100740 2022-001
    Significant Deficiency Repeat
  • 1100741 2022-002
    Significant Deficiency Repeat
  • 1100742 2022-003
    Significant Deficiency Repeat
  • 1100743 2022-001
    Significant Deficiency Repeat
  • 1100744 2022-002
    Significant Deficiency Repeat
  • 1100745 2022-003
    Significant Deficiency Repeat
  • 1100746 2022-001
    Significant Deficiency Repeat
  • 1100747 2022-002
    Significant Deficiency Repeat
  • 1100748 2022-003
    Significant Deficiency Repeat
  • 1100749 2022-001
    Significant Deficiency Repeat
  • 1100750 2022-002
    Significant Deficiency Repeat
  • 1100751 2022-003
    Significant Deficiency Repeat
  • 1100752 2022-001
    Significant Deficiency Repeat
  • 1100753 2022-002
    Significant Deficiency Repeat
  • 1100754 2022-003
    Significant Deficiency Repeat
  • 1100755 2022-001
    Significant Deficiency Repeat
  • 1100756 2022-002
    Significant Deficiency Repeat
  • 1100757 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
12.300 Basic and Applied Scientific Research $472,252
12.000 Defense Stem Education Consortium $329,397
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $126,624