CONSORTIUM OF UNIVERSITIES FOR THE ADVANCEMENT OF HYDROLOGICAL SCIENCE, INC.

Federal agency name: U.S. National Science Foundation, U.S. Department of Commerce & National Aeronautics and Space Administration Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Integrative Activities, NOAA – Cooperative Institute & National Aeronautics and Space Administration AL No.: 47.050, 47.070, 47.083, 11.432 & 43.001 Federal Award Identification No. & Award Period: EAR-1849458 (05/21/2019 - 07/21/2026), EAR-2012893 (07/17/2020 – 07/22/2024), EAR-2244446 (03/01/2023 – 02/28/2026), EAR-2322510 (11/15/2023 – 10/31/2026), EAR-2121108 (10/01/2022 – 09/30/2024), OAC-2209833 (01/01/2023 – 12/31/2026), OAC-1835592 (01/01/2019 – 12/31/2024), OAC-1835818 (10/01/2018 – 09/30/2024), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026), OAC-2320979 (01/01/2024 – 12/31/2027), OAC-2410992 (09/01/2024 – 08/31/2026), OIA-1937099 (09/01/2020 – 08/31/2024), A22NWS4320003 (08/01/2022 – 07/25/2025, 08/01/2022 – 07/25/2025, 04/01/2023 – 03/31/2024, 06/01/2023 – 05/31/2024, 06/01/2023 – 05/31/2025, 06/01/2023 – 05/31/2026, 06/01/2023 – 05/31/2025, 04/01/2024 – 03/31/2026, 07/01/2024 – 06/30/2025, 07/01/2024 – 06/30/2026, 07/01/2024 – 06/30/2025) & 80NSSC22k0965 (04/22/2022 – 04/24/2025) Pass Through Entity: University of Alabama & Ohio State University MW2024-001 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (February 10, 2026) or nine months after CUAHSI’s year end (September 30, 2025).Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI noncompliance could result in financial or programmatic consequences to CUAHSI. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2023-001. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.

Finding Reference Number: MW2024-001 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: CUAHSI is behind on submitting an audit for fiscal year (FY) 2024. Management has made clearing this backlog its highest priority and the FY 2025 package will be filed on or before the deadline of September 30th, 2026. Recent upgrades to the accounting system, the hiring of inhouse finance staff, and revised closing procedures are designed to streamline and accelerate future audit preparation so that all subsequent audits are filed by the required deadlines. Name of Contact Person: • Maureen S. Ako, Director of Finance • Telephone: (339) 221-5400 • Email: msabino@cuahsi.org Projected Completion Date: 2026-09-30

2023-001

Federal agency name: U.S. National Science Foundation, U.S. Department of Commerce & National Aeronautics and Space Administration Federal program title: Geosciences, Computer and Information Science and Engineering, Office of International Science and Engineering, NOAA – Cooperative Institute & National Aeronautics and Space Administration AL No.: 47.050, 47.070, 47.079, 11.432 & 43.001 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 – 09/30/2023), EAR- 2244446 (03/01/2023 – 02/28/2026), OAC-2209833 (01/01/2023 – 12/31/2026), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2024), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026), OISE-1855654 (05/15/2019 – 12/31/2023), A22NWS4320003 (08/01/2022 – 07/25/2025, 08/01/2022 – 07/25/2025, 04/01/2023 – 03/31/2024, 06/01/2023 – 05/31/2024, 06/01/2023 – 05/31/2026, 06/01/2023 – 05/31/2025, 06/01/2023 – 05/31/2025) & 80NSSC22k0965 (06/01/2023 – 05/31/2026) Pass Through Entity: University of Alabama & Ohio State University MW2023-001 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2023 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2024. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (October 30, 2025) or nine months after CUAHSI’s year end (September 30, 2024). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2022-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.

Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHS! impacting audit year 2023: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is behind on submitting an audit for fiscal year (FY) 2023. Management has made clearing this backlog its highest priority. The schedule is to complete and file the FY 2023 package by fall 2025 and the FY 2024 package shortly thereafter, at which point CUAHSI expects to return to on-time Federal Audit Clearinghouse filings. Recent upgrades to the accounting system, the hiring of in-house finance staff, and revised closing procedures are designed to streamline and accelerate future audit preparation so that all subsequent audits are filed by the required deadlines. Name of Contact Person: • Maureen S. Ako, Director of Finance • Telephone: (339) 221-5400 • Email: msabino@cuahsi.org Projected Completion Date: 2026-09-30

2022-004

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.

Finding Reference Number: MW2022-002 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: CUAHSI’s accounting and finance staff prepared the 2022 SEFA and delivered it to the auditors before the 2021 audit was complete. When the 2021 audit closed, closing adjustments were posted, and those entries (rather than any preparation error) required a corresponding update to the 2022 SEFA Corrective actions to processes and responsibilities impacting subsequent years: This finding is considered resolved through the hiring of new CUAHSI employees in September 2023, who have the capability to manage single-audit preparation, oversee grants and agreements, and maintain appropriate internal controls. In addition, policies and documentation practices have been updated to strengthen oversight. The current accounting system—fully implemented in 2023—now supports all required grant tracking, segregation, and reporting. Name of Contact Person: • Jordan S Read, Executive Director • Telephone: (339)933-4660 • Email: jread@cuahsi.org Projected Completion Date: NA; is complete

2021-002

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 MW2022-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (June 27, 2025) or nine months after CUAHSI’s year end (September 30, 2023). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG.Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2021-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.

Finding Reference Number: MW2022-004 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is behind on submitting audits for fiscal years (FY) 2022 and 2023. Management has made clearing this backlog its highest priority. The schedule is to complete and file the FY 2022 audit package in mid-2025, the FY 2023 package by fall 2025, and the FY 2024 package by the end of calendar-year 2025, at which point CUAHSI expects to return to on-time Federal Audit Clearinghouse filings. Recent upgrades to the accounting system, the hiring of in-house finance staff, and revised closing procedures are designed to streamline and accelerate future audit preparation so that all subsequent audits are filed by the required deadlines. Name of Contact Person: • Maureen S. Ako, Director of Finance • Telephone: (339)221-5400 • Email: msabino@cuahsi.org Projected Completion Date: 2025-12-31

2021-004

Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 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) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-002 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, 2021 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2022. 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 MW2020-002. 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.

Finding Reference Number: MW2021-002 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI’s current accounting and finance staff successfully completed the 2021 SEFA. However, revisions to the version initially shared with auditors were necessary to correct expenses improperly categorized by prior contracted accounting staff during a migration from a failing legacy system to an enterprise accounting system. Some expenses had to be reclassified to convert the book of accounts from cash basis to accrual basis. These errors stemmed from the loss of staff familiar with the original terms of a legacy agreement, poor document management practices, and inadequate oversight during the 2022 migration to the new accounting system. Corrective actions to processes and responsibilities impacting subsequent years: This finding is considered resolved through the hiring of new CUAHSI employees in September 2023, who have the capability to manage single audit preparation, oversee grants and agreements, and maintain appropriate internal controls. In addition, policies and documentation practices have been updated to strengthen oversight. The current accounting system—fully implemented in 2023—now supports all required grant tracking, segregation, and reporting. Name of Contact Person: 􀁸 Jordan S Read, Executive Director 􀁸 Telephone: (339)933-4660 􀁸 Email: jread@cuahsi.org Projected Completion Date: NA; is complete

2020-002

Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 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) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2021 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2022. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (April 2, 2025) or nine months after CUAHSI’s year end (September 30, 2022). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.

Finding Reference Number: MW2021-004 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021 NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is currently delinquent on the filing of audits from fiscal years 2021-2023. The organization is treating audit filings as the top priority and is working carefully through the audit backlog with qualified auditors that are currently engaged for audits 2021-2022. The delays in filing will continue into calendar year 2025, at which time it is expected that the audit package for the year ended December 31, 2024, will be filed on time to the Federal Audit Clearinghouse. Changes to CUAHSI’s accounting system, personnel, duties, and processes help ensure future audit preparation and support are streamlined, accurate, and timely. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: 2025-09-30

2020-004

Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 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) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) 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. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. 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 MW2019-006. 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.

Finding Reference Number: MW2020-002 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: CUAHSI replaced prior contracted accounting staff with knowledgeable employees and were able to complete the 2020 SEFA. A lack of organized grant documentation and mistakes by prior contract staff to adequately segregate qualified expenditures from two grants (phase I and phase II of similarly named subawards) required a revision to the initially submitted SEFA to correct the statement of expenses for audit year 2020. Corrective actions to processes and responsibilities impacting subsequent years: We consider this finding to be addressed by new CUAHSI employees hired in September 2023 capable of supporting single audit preparation and updates to policies and documentation storage practices. CUAHSI’s current accounting system – the result of completing a migration from a poorly performing system in 2023 – supports all necessary grant tracking, segregation, and reporting requirements. Name of Contact Person: 􀁸 Jordan S Read, Executive Director 􀁸 Telephone: (339)933-4660 􀁸 Email: jread@cuahsi.org Projected Completion Date: NA; is complete

2019-006

Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 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) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.

Finding Reference Number: MW2020-004 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2020: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is currently delinquent on the filing of audits from fiscal years 2020-2023. The organization is treating audit filings as the top priority and is working carefully through the audit backlog with qualified auditors that are currently engaged for audits 2020-2022. The delays in filing will continue into calendar year 2025, at which time it is expected that the audit package for the year ended December 31, 2024 will be filed on time to the Federal Audit Clearinghouse. Changes to CUAHSI’s accounting system, personnel, duties, and processes help ensure future audit preparation and support are streamlined, accurate, and timely. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: 2025-09-30

2019-007

Update: This finding has been corrected as a result of the opinion on the SEFA at the beginning of this report.

Documentation due to flat draws and invoicing have prohibited the information and audit trail necessary for the preparation of the 2019 SEFA. In addition, processes and procedures are currently being established as a result of newly issued NSF corrective actions that have also identified deficiencies in the organization's ability establish proper invoicing guidelines to document and track federal award expenditures along with exclusions and unallowable costs for future preparation of this document. New management brought on board in 2023 lacked some key details of prior years to properly provide this document in the timeframe required by auditors. This will be rectified and new workforce and training strategies that address the knowledge deficiencies for 2 CFR Part 200 will help establish future processes and procedures and work the SEFA details into our operational accounting system so future construction of the SEFA is simplified and likelihood of errors reduced.

Subsequent to year end of the audit period, CUAHSI replaced the contracted external finance team with two full-time CUAHSI employees and one part-time employee (these staff were hired in September and October of 2023). After this personnel change, CUAHSI was able to produce a SEFA (sent to the auditors via email December 4th, 2023).

We consider this finding to be addressed with the replacement of contract staff with new CUAHSI employees (as of September, 2023) with the skills, knowledge, and experience to support single audit preparation. CUAHSI had engaged with an external contract financial team that failed to complete necessary preparation for the required 2019 single audit, including the preparation of an accurate SEFA. Subsequent to year end of the audit period, CUAHSI replaced the contracted external finance team with two full-time CUAHSI employees and one part-time employee (these staff were hired in September and October of 2023). After this personnel change, CUAHSI was able to produce a SEFA (sent to the auditors via email December 4th, 2023) of which the auditor could render an opinion for the year ended 2019.

2.Commonwealth of Massachusetts Attorney General’s Office Non-Profit Division – Registration andfilings of PC for the purposes of retaining non-profit status Certificate of Good Standing.

New management will be augmenting the workforce with staff and training to address 2 CFR Part 200 compliance that will assist with NSF IDC Rate Proposal submission track record and direct relationship with NSF to review processes, procedures and assist with the review, required submission and reporting to the following entities:

2.Commonwealth of Massachusetts Attorney General’s Office Non-Profit Division – Registration andfilings of PC for the purposes of retaining non-profit status Certificate of Good Standing.

CUAHSI has outstanding audits for the years ended 2020, 2021, 2022, and 2023. This will be a repeat finding until after the 2023 audit is completed. This recurring issue is being addressed as new CUAHSI management was hired in January of 2023 and the top priority of the Executive Director, finance team, and the Board of Directors is to ensure CUAHSI is able to address this unacceptable recurring finding. CUAHSI's new financial staff, new within-year processes to ensure policies are followed and staff are accountable, along with replacing the accounting system of record with a centralized and robust solution (transition completed) will make audit preparation routine in future years. In January 2024, the CUAHSI Board voted in a new Treasurer with 18 years of audit experience; this is the first time the Treasurer role has been occupied by a non-hydrologist (the primary scientific discipline that CUAHSI’s mission serves).

2018-001

Prior source information coupled with flat drawdowns resulting in the lack of issued invoices were not available in reconstructing the books required in providing accurate allocation of real-time activities. Input of documentation was done directly from the organization's bank statements which does not reflect proper allocation. Future policy has been rectified to designate cost pools, dimensions and grant allocation with source documentation verified and included as backup in the new accounting system.

Prior source information coupled with flat drawdowns resulting in the lack of issued invoices were not available in reconstructing the books required in providing accurate allocation of real-time activities. Input of documentation was done directly from the organization's bank statements which does not reflect proper allocation. Future policy has been rectified to designate cost pools, dimensions and grant allocation with source documentation verified and included as backup in the new accounting system.

Prior source information coupled with flat drawdowns resulting in the lack of issued invoices were not available in reconstructing the books required in providing accurate allocation of real-time activities. Input of documentation was done directly from the organization's bank statements which does not reflect proper allocation. Future policy has been rectified to designate cost pools, dimensions and grant allocation with source documentation verified and included as backup in the new accounting system.

We consider this finding to be addressed with the replacement of contract staff with new CUAHSI employees (as of September, 2023) with the skills, knowledge, and experience to support functional expense allocation. Expenses are reviewed and proper assignment to appropriate grants and accounting codes is ensured with a two-tier review.

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2017-001

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2016-001

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