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
MW2021-007 PROCUREMENT, SUSPENSION AND DEBARMENT
Material Weakness
Criteria
The requirements for this compliance requirement are contained in 2 CFR sections 200.317-
200.326; 48 CFR parts 03, 15, 44, and the clauses at 48 CRF sections 52.244-2, 52.244-5,
52.203-13, 52.203-16 and 52.215-12; agency FAR supplements; 2 CFR part 180; OMB M-18-
18; and the terms and conditions of the federal award. There is a requirement to verify that
contractors in covered transactions or any of its vendors are not federally debarred, suspended, or
excluded.
A covered transaction is a nonprocurement or procurement transaction in excess of $25,000 that
is subject to the prohibitions noted in 2 CFR part 180. The covered transaction may be at the
primary tier, between a federal agency and a person or a lower tier between a participant in a
covered transaction and another person.
Condition
During the completion of the audit, the auditor noted that CUAHSI failed to maintain and
provide the proper records and support to document their review of vendor files for covered
transactions. Such failure led to non-compliance with the procurement, suspension and
debarment policies in accordance with the UG for the year ended December 31, 2021. CUAHSI
did not complete the verification of its 2021 vendors until 2024. Based on our testing, no
contractors in covered transactions were deemed to be federally debarred, suspended or
excluded. Material Weakness
Cause & Context
CUAHSI has a policy in place to meet the procurement requirements but there was no evidence
of compliance with that policy.
Effect
As a result of noncompliance, there could be possible repayment of funds, loss of reputation and
possible suspension or debarment.
Questioned Costs
None
Prior Year Audit Finding
Yes, previously reported as MW2020-007.
Recommendation
It is recommended that CUAHSI strive to prioritize compliance. CUAHSI should ensure that, to
the extent practicable, the use of a competitive procurement process in compliance with 2 CFR
section 200/317.
View of Responsible Official and Planned Corrective Action
See accompanying Corrective Action Plan.