Finding 577589 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-11-02
Audit: 2196
Auditor: Forvis LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls for compliance with federal awards due to a lack of a tracking system.
  • Impacted Requirements: The organization must have processes to track compliance requirements as outlined in contracts.
  • Recommended Follow-Up: Strengthen procedures for tracking compliance to ensure effective internal controls.

Finding Text

Type of Finding: Significant Deficiency in Internal Control over Compliance with Federal Awards Criteria: The Organization should have processes and procedures in place to track compliance requirements noted in contracts. Condition: During our audit, we noted that there is no tracking system in place to track compliance requirements. Cause/Effect: Internal control processes over compliance were not operating effectively. Questioned Costs: N/A Recommendation: We recommend that procedures for tracking compliance 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.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1146 2022-001
    Material Weakness
  • 1147 2022-002
    Significant Deficiency
  • 577588 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
43.RD NASA Academic Mission Service Projects $22.35M
43.RD NASA Internship Projects (intern) $17.51M
43.RD NASA Post Doctorate Program Projects $6.67M
43.RD Marshall Space Flight Center Projects (msfc) $4.54M
12.RD Interns Program $4.43M
43.RD Advanced Research and Technology Support $4.32M
43.RD Goddard Earth Sciences Technology and Research Projects (gestar) $3.02M
43.RD Science Systems and Applications, INC $822,738
15.RD Research Institute for Advanced Computer Science $527,964
47.RD Research Institute for Advanced Computer Science $299,449
81.RD Idaho Projects $262,303
47.RD Stratospheric Observatory for Infrared Astronomy $122,993
12.RD Research Institute for Advanced Computer Science $75,313
43.RD Research Institute for Advanced Computer Science $43,688
11.RD Earth From Space Institute (efsi) $11,498
43.RD Lunar and Planetary Institute $8,969
43.RD Gestar $8,967
43.RD Marshall Space Flight Center Projects (mfsc) $6,444
43.RD Stratospheric Observatory for Infrared Astronomy $5,567
66.509 Science to Achieve Results (star) Research Program $4,948
43.RD Earth From Space Institute $3,405
47.RD Marshall Space Flight Center Projects (msfc) (sti) $2,754
15.RD Lunar and Planetary Institute $276