FAC Explorer

Finding 568950 (2024-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-06-30
Audit: 360636
Organization: Universities Space Research Association (MD)
Auditor: Forvis Mazars LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls regarding the tracking of key personnel compliance requirements.
  • Impacted Requirements: Compliance with 2 CFR 200.308 (f) is not being met, as 2 out of 17 contracts were improperly tracked.
  • Recommended Follow-Up: Strengthen procedures for tracking key personnel to ensure compliance moving forward.

Finding Text

Research & Development Cluster Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance with Federal Awards Criteria or Specific Requirement: The Organization should have processes and procedures in place to track key personnel compliance requirements, for the key personnel compliance requirement, per 2 CFR 200.308 (f) Condition: Auditor noted that 2 of the contracts had key personnel that was not being properly tracked. Cause: Internal control processes over tracking key personnel were not operating effectively. Effect: Errors noted with tracking key personnel. Questioned Costs: None Context: Out of the 17 samples that were tested, 2 of the samples were not in line with compliance requirements. The sample was not intended to be, and was not, a statistically valid sample. Identification of Repeat Finding: N/A Recommendation: We recommend that procedures associated with tracking key personnel be strengthened. Views of Responsible Officials and Correction Action: Management’s response is reported in “Management’s Views and Corrective Action Plan” included at the end of this report.

Corrective Action Plan

The Company acknowledges the importance of accurately documenting key personnel requirements in support of federal contract compliance. The audit noted one contract with two projects where the individual listed as key personnel did not match the most current contract documentation. However, internal “load sheets” and program communications consistently reflected the correct personnel assignments, and there was no impact on contract performance or deliverables. Given the isolated nature of these discrepancies and their lack of effect on program execution or financial reporting, the Company does not consider this matter to be material. Nonetheless, to strengthen internal controls, the Contracts Department now records and maintains all key personnel data directly in Costpoint. Additionally, the Controller performs a quarterly internal review of these records to verify accuracy and completeness. These measures provide added assurance that the Company remains fully compliant with federal award requirements. Director of Contracts/Elena Einstein now oversees this control which was put into place as of April 2025.Notwithstanding these findings, management is confident that the accompanying financial statements present fairly, in all material respects, the Company’s financial position for the fiscal year ended September 30, 2024.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 568951 2024-002
    Significant Deficiency
  • 568952 2024-002
    Significant Deficiency
  • 568953 2024-002
    Significant Deficiency
  • 568954 2024-002
    Significant Deficiency
  • 568955 2024-002
    Significant Deficiency
  • 568956 2024-002
    Significant Deficiency
  • 568957 2024-002
    Significant Deficiency
  • 568958 2024-002
    Significant Deficiency
  • 568959 2024-002
    Significant Deficiency
  • 568960 2024-002
    Significant Deficiency
  • 568961 2024-002
    Significant Deficiency
  • 568962 2024-002
    Significant Deficiency
  • 568963 2024-002
    Significant Deficiency
  • 568964 2024-002
    Significant Deficiency
  • 568965 2024-002
    Significant Deficiency
  • 568966 2024-002
    Significant Deficiency
  • 568967 2024-002
    Significant Deficiency
  • 568968 2024-002
    Significant Deficiency
  • 568969 2024-002
    Significant Deficiency
  • 568970 2024-002
    Significant Deficiency
  • 568971 2024-002
    Significant Deficiency
  • 568972 2024-002
    Significant Deficiency
  • 568973 2024-002
    Significant Deficiency
  • 568974 2024-002
    Significant Deficiency
  • 568975 2024-002
    Significant Deficiency
  • 568976 2024-002
    Significant Deficiency
  • 568977 2024-002
    Significant Deficiency
  • 568978 2024-002
    Significant Deficiency
  • 568979 2024-002
    Significant Deficiency
  • 568980 2024-002
    Significant Deficiency
  • 568981 2024-002
    Significant Deficiency
  • 568982 2024-002
    Significant Deficiency
  • 568983 2024-002
    Significant Deficiency
  • 568984 2024-002
    Significant Deficiency
  • 568985 2024-002
    Significant Deficiency
  • 568986 2024-002
    Significant Deficiency
  • 568987 2024-002
    Significant Deficiency
  • 568988 2024-002
    Significant Deficiency
  • 568989 2024-002
    Significant Deficiency
  • 568990 2024-002
    Significant Deficiency
  • 568991 2024-002
    Significant Deficiency
  • 568992 2024-002
    Significant Deficiency
  • 568993 2024-002
    Significant Deficiency
  • 568994 2024-002
    Significant Deficiency
  • 568995 2024-002
    Significant Deficiency
  • 568996 2024-002
    Significant Deficiency
  • 568997 2024-002
    Significant Deficiency
  • 568998 2024-002
    Significant Deficiency
  • 568999 2024-002
    Significant Deficiency
  • 569000 2024-002
    Significant Deficiency
  • 569001 2024-002
    Significant Deficiency
  • 569002 2024-002
    Significant Deficiency
  • 569003 2024-002
    Significant Deficiency
  • 569004 2024-002
    Significant Deficiency
  • 569005 2024-002
    Significant Deficiency
  • 569006 2024-002
    Significant Deficiency
  • 569007 2024-002
    Significant Deficiency
  • 569008 2024-002
    Significant Deficiency
  • 569009 2024-002
    Significant Deficiency
  • 569010 2024-002
    Significant Deficiency
  • 569011 2024-002
    Significant Deficiency
  • 569012 2024-002
    Significant Deficiency
  • 1145392 2024-002
    Significant Deficiency
  • 1145393 2024-002
    Significant Deficiency
  • 1145394 2024-002
    Significant Deficiency
  • 1145395 2024-002
    Significant Deficiency
  • 1145396 2024-002
    Significant Deficiency
  • 1145397 2024-002
    Significant Deficiency
  • 1145398 2024-002
    Significant Deficiency
  • 1145399 2024-002
    Significant Deficiency
  • 1145400 2024-002
    Significant Deficiency
  • 1145401 2024-002
    Significant Deficiency
  • 1145402 2024-002
    Significant Deficiency
  • 1145403 2024-002
    Significant Deficiency
  • 1145404 2024-002
    Significant Deficiency
  • 1145405 2024-002
    Significant Deficiency
  • 1145406 2024-002
    Significant Deficiency
  • 1145407 2024-002
    Significant Deficiency
  • 1145408 2024-002
    Significant Deficiency
  • 1145409 2024-002
    Significant Deficiency
  • 1145410 2024-002
    Significant Deficiency
  • 1145411 2024-002
    Significant Deficiency
  • 1145412 2024-002
    Significant Deficiency
  • 1145413 2024-002
    Significant Deficiency
  • 1145414 2024-002
    Significant Deficiency
  • 1145415 2024-002
    Significant Deficiency
  • 1145416 2024-002
    Significant Deficiency
  • 1145417 2024-002
    Significant Deficiency
  • 1145418 2024-002
    Significant Deficiency
  • 1145419 2024-002
    Significant Deficiency
  • 1145420 2024-002
    Significant Deficiency
  • 1145421 2024-002
    Significant Deficiency
  • 1145422 2024-002
    Significant Deficiency
  • 1145423 2024-002
    Significant Deficiency
  • 1145424 2024-002
    Significant Deficiency
  • 1145425 2024-002
    Significant Deficiency
  • 1145426 2024-002
    Significant Deficiency
  • 1145427 2024-002
    Significant Deficiency
  • 1145428 2024-002
    Significant Deficiency
  • 1145429 2024-002
    Significant Deficiency
  • 1145430 2024-002
    Significant Deficiency
  • 1145431 2024-002
    Significant Deficiency
  • 1145432 2024-002
    Significant Deficiency
  • 1145433 2024-002
    Significant Deficiency
  • 1145434 2024-002
    Significant Deficiency
  • 1145435 2024-002
    Significant Deficiency
  • 1145436 2024-002
    Significant Deficiency
  • 1145437 2024-002
    Significant Deficiency
  • 1145438 2024-002
    Significant Deficiency
  • 1145439 2024-002
    Significant Deficiency
  • 1145440 2024-002
    Significant Deficiency
  • 1145441 2024-002
    Significant Deficiency
  • 1145442 2024-002
    Significant Deficiency
  • 1145443 2024-002
    Significant Deficiency
  • 1145444 2024-002
    Significant Deficiency
  • 1145445 2024-002
    Significant Deficiency
  • 1145446 2024-002
    Significant Deficiency
  • 1145447 2024-002
    Significant Deficiency
  • 1145448 2024-002
    Significant Deficiency
  • 1145449 2024-002
    Significant Deficiency
  • 1145450 2024-002
    Significant Deficiency
  • 1145451 2024-002
    Significant Deficiency
  • 1145452 2024-002
    Significant Deficiency
  • 1145453 2024-002
    Significant Deficiency
  • 1145454 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
43.RD NASA Academic Mission Service Projects (nams) $19.97M
12.RD Interns Program $8.29M
43.RD Advanced Research and Technology Support $4.54M
43.RD Stratospheric Observatory for Infrared Astronomy (sofia) $2.80M
43.RD Research Institute for Advanced Computer Science (riacs) $1.66M
43.RD Center for Space Nuclear Research $834,502
15.RD Research Institute for Advanced Computer Science (riacs) $404,506
81.RD Physics & MacHine Learning Based Aviation Contrails Prediction and Observation System $264,482
47.RD Sparc Ohio - Nsf Engines $185,958
97.RD Research Institute for Advanced Computer Science (riacs) $166,614
12.RD Quantum-To-Business (q2b) - Practical Quantum Computing Conferences $132,144
12.RD Afrl Whiteman Afb Scholars $71,540
11.RD National Oceanic and Atmospheric Administration $49,489
15.RD Lunar and Planetary Institute $28,694
47.RD Marshall Space Flight Center Projects (sti) $28,099
43.RD Stratospheric Observatory for Infrared Astronomy $26,201
66.RD Environmental Protection Agency $24,251
47.RD Research Institute for Advanced Computer Science (riacs) $15,496
43.RD Lunar and Planetary Institute $13,590
43.RD Research Institute for Advanced Computer Science $11,578
43.RD NASA Post Doctorate Program Projects (npp) $11,461
11.RD Goddard Earth Sciences Technology and Research Projects (gestar) $11,115
43.RD Marshall Space Flight Center Projects (sti) $8,039
43.RD Earth From Space Institute $6,974
43.RD Manufacturing of 3d Colloidal Crystals for Infrared Photonics in Low Earth Orbit $4,051
43.RD Goddard Earth Sciences Technology and Research Projects (gestar) $2,643
47.RD Stratospheric Observatory for Infrared Astronomy (sofia) $0
47.RD Management and Operations (m&o) of the Arecibo Observatory $-14,307