Finding Text
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture
Federal program title: Geosciences, Computer and Information Science and Engineering,
Office of Cyber Infrastructure, Integrative Activities & Forestry Research
AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652
Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024),
EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-
1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592
(01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654
(05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020
– 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021)
Pass Through Entity: Utah State University & University of Cincinnati
MW2021-004 REPORTING - DCF
Material Weakness
Criteria
2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal
Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the
auditor or nine months after the end of the audit period.
Condition
Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for
fiscal year 2021 was not performed in a timely manner and the DCF was not submitted by its due
date of September 30, 2022. The UG requires the reporting package and DCF to be submitted to
the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received
from the auditor (April 2, 2025) or nine months after CUAHSI’s year end (September 30, 2022).
Cause & Context
CUAHSI did not have effective controls in place to allow for a timely year-end closing. This
caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing
requirements under the UG.
Effect
CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards.
Questioned Costs
None
Prior Year Audit Finding
Yes, previously reported as MW2020-004.
Recommendation
Management should implement policies to ensure timely financial reporting and ensure the
timely completion of an audit.
View of Responsible Official and Planned Corrective Action
See accompanying Corrective Action Plan.