Finding Text
Federal agency name: U.S. National Science Foundation
Federal program title: Geosciences, Computer and Information Science and Engineering,
Office of Cyber Infrastructure & Integrative Activities
AL No.: 47.050, 47.070, 47.079, 47.080 & 47.083
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)
Pass Through Entity: Utah State University & University of Cincinnati
Material Weakness
MW2021-006 CASH MANAGEMENT
Criteria
2 CFR Part 200 states that entities expending federal grants 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 statues, regulations, and the
terms and conditions of the Federal award. To comply with 2 CFR Part 200, CUAHSI was
required to submit monthly invoices for the funds received under the federal contract. These
invoices will serve as a record of the services or goods provided during the specified period and
will facilitate accurate tracking and reporting of the funds. In addition to the invoice, any
supporting documentation, such as timesheets, should be maintained with the invoices. The cash
management process should also be adjusted for the receipt of program income.
These documents validate the services provided and ensure transparency and auditability of the
invoiced amount. These amounts should be able to be traced to the general ledger in conjunction
with the time in which they are billed.
Condition
The cash management process requires that cash draws be reviewed and approved to ensure the
propriety of draw reimbursement requests. Management was unable to provide the auditor
evidence documenting approval of the drawdowns for the year ended December 31, 2021.
Cause & Context
CUAHSI had no fiscal management team during the year ended December 31, 2021 to ensure
compliance with proper policies and procedures. The books and records for the year ended
December 31, 2021 were recreated by the current management team during 2024 to 2025.
Effect
Grant awards and reimbursements may not be recorded correctly and there is a higher risk of
error or misappropriation of assets.
Questioned Costs
None
Prior Year Audit Finding
Yes, previously reported as MW2020-006.
Recommendation
The auditor recommends CUAHSI develop and implement controls to ensure an adequate review
process is in place for review of reimbursement requests submitted to granting agencies to ensure
consistent reporting.
View of Responsible Official and Planned Corrective Action
See accompanying Corrective Action Plan.