Finding Text
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce
Federal program title: Geosciences, Computer and Information Science and Engineering,
Office of Cyber Infrastructure & NOAA – Cooperative Institute
AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432
Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024),
EAR-2012893 (10/01/2020 – 08/31/2025), 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), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329
(10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17
– 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025)
Pass Through Entity: Utah State University & University of Alabama
MW2022-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS (“SEFA”)
Material Weakness
Criteria
CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the
Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance
requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal
Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the
auditor or nine months after CUAHSI’s year end.
Condition
CUAHSI provided two different versions of the SEFA to the auditor during the audit process.
Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single
audit for the year ended December 31, 2022 was not performed in a timely manner and the DCF
was not submitted by its due date of September 30, 2023. The inaccurate reporting of grants and
related activity in the SEFA can lead to improper identification of major programs causing
inadequate testing by the auditor as required by UG. As a result of the audit procedures
performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management
was able to make the required changes.Cause & Context
Due personnel and staffing issues, CUAHSI was not able to complete the financial close process
in a timely manner which led to the changes in qualified expenditures and delay in the financial
statement and the federal single audit being completed.
Effect
Failure to comply with federal regulations and reporting requirements exposes CUAHSI to
potential legal and regulatory consequences, including the risk of future funding loss and
financial penalties.
Questioned Costs
None
Prior Year Audit Finding
Yes - previously reported as MW2021-002.
Recommendation
To address the identified deficiencies and improve controls over the preparation of the SEFA, the
auditor recommends the development and documentation of procedures for tracking federal
awards and related disbursements to subrecipients.
View of Responsible Official and Planned Corrective Action
See accompanying Corrective Action Plan.