EIN: 911265806
UEI: GX8CDPXKNBF5
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 7, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 7, 2023 (1268 days ago).
What is a management decision? →Significant deficiency in internal controls over compliance related to personnel compensation costs. Federal Agency: National Science Foundation Program Title: Research and Development Cluster Assistance Listing Number: 47.049 Award Numbers: 2034429 Award Period: October 1, 2020 to September 30, 2023 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards require that support for the distribution of activity be maintained and that budgeted estimates are compared to actual activity to determine if a significant change in activity occurred. Condition/Context for Evaluation Astrophysical Research Consortium?s (ARC) internal controls over personnel compensation costs requires quarterly Grant and Contract Certifications be completed. Though time and effort over the period tested appeared supported and reasonable, adjustments to actual activity compared to budgeted estimates were not always made upon completion of the quarterly Grant and Contract certification. We did note that the allocation percentages reasonably reflected the actual activity for the year. Questioned Costs None noted. Cause ARC?s operation of internal controls were not sufficient to ensure budget estimates were compared to actual and, if needed, adjusted on a timely basis. Effect or Potential Effect Based on the operation of internal controls, there could exist significant differences between budgeted and actual activity allocated to the Federal award. Repeat Finding Not applicable. Recommendation We recommend that ARC ensure internal controls reflect differences identified in the Grant and Contract Certification in the records of the Federal award on a timely basis. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Significant deficiency in internal controls over compliance related to personnel compensation costs. Federal Agency: National Science Foundation Program Title: Research and Development Cluster Assistance Listing Number: 47.049 Award Numbers: 2034429 Award Period: October 1, 2020 to September 30, 2023 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards require that support for the distribution of activity be maintained and that budgeted estimates are compared to actual activity to determine if a significant change in activity occurred. Condition/Context for Evaluation Astrophysical Research Consortium?s (ARC) internal controls over personnel compensation costs requires quarterly Grant and Contract Certifications be completed. Though time and effort over the period tested appeared supported and reasonable, adjustments to actual activity compared to budgeted estimates were not always made upon completion of the quarterly Grant and Contract certification. We did note that the allocation percentages reasonably reflected the actual activity for the year. Questioned Costs None noted. Cause ARC?s operation of internal controls were not sufficient to ensure budget estimates were compared to actual and, if needed, adjusted on a timely basis. Effect or Potential Effect Based on the operation of internal controls, there could exist significant differences between budgeted and actual activity allocated to the Federal award. Repeat Finding Not applicable. Recommendation We recommend that ARC ensure internal controls reflect differences identified in the Grant and Contract Certification in the records of the Federal award on a timely basis. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying corrective action plan.
Management Corrective Action Plan For the Year Ended December 31, 2021 Finding Number 2021-001: Contact person: Alim Patten, alimyp@uw.edu Corrective action planned: ARC Business Manager and the PI of ARC/UW support agreement for NSF grant have been reviewing and certifying the Grant and Contract (payroll) quarterly certification form. Starting 2022, allocation percentages are updated quarterly to reflect how employees spent their time. This will be compared to the payroll allocations in the Grant and Contract quarterly certification form. Anticipated completion date: The updated policy and procedure has been implemented.
Significant deficiency in internal controls over compliance related to special tests and provisions. Federal Agency: National Science Foundation Program Title: Mathematical and Physical Sciences CFDA Number: 47.049 Award Number: 2034429 Award Period: October 1, 2020 to September 30, 2023 Criteria Per the requirements of the National Science Foundation?s (NSF) Proposal & Award Policies and Procedures Guide, grantees must establish procedures to track key personnel efforts on the award and obtain NSF?s approval of changes in the key personnel?s planned involvement. Condition/Context for Evaluation ARC did not maintain documentation of monitoring key personnel commitments applicable to the Federal award. Questioned Costs Not applicable. Cause ARC lacked documented procedures for recognizing and tracking the key personnel commitments applicable to the Federal award. Effect or Potential Effect The lack of documented procedures to monitor key personnel commitments could result in ARC not requesting the required approvals if significant changes to key personnel were to occur. We noted per our testing that the required key personnel commitments were met during the year ended December 31, 2021 with no prior approvals required. Repeat Finding Not applicable. Recommendation We recommend that ARC implement a procedure for tracking key personnel efforts in regards to this requirement and the process for requesting the required prior approvals from NSF. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Significant deficiency in internal controls over compliance related to special tests and provisions. Federal Agency: National Science Foundation Program Title: Mathematical and Physical Sciences CFDA Number: 47.049 Award Number: 2034429 Award Period: October 1, 2020 to September 30, 2023 Criteria Per the requirements of the National Science Foundation?s (NSF) Proposal & Award Policies and Procedures Guide, grantees must establish procedures to track key personnel efforts on the award and obtain NSF?s approval of changes in the key personnel?s planned involvement. Condition/Context for Evaluation ARC did not maintain documentation of monitoring key personnel commitments applicable to the Federal award. Questioned Costs Not applicable. Cause ARC lacked documented procedures for recognizing and tracking the key personnel commitments applicable to the Federal award. Effect or Potential Effect The lack of documented procedures to monitor key personnel commitments could result in ARC not requesting the required approvals if significant changes to key personnel were to occur. We noted per our testing that the required key personnel commitments were met during the year ended December 31, 2021 with no prior approvals required. Repeat Finding Not applicable. Recommendation We recommend that ARC implement a procedure for tracking key personnel efforts in regards to this requirement and the process for requesting the required prior approvals from NSF. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying corrective action plan.
Management Corrective Action Plan For the Year Ended December 31, 2021 Finding Number 2021-002: Contact person: Alim Patten, Business Manager Corrective action planned: Starting 2022, the PI?s commitment will be tracked and monitored monthly. The commitment policy and procedure has been implemented. The concurrence letter to NSF has also been prepared. NSF can follow up with a request for the documents if needed. Anticipated completion date: 2022 January - June commitment will be completed by 07/31/2022. The rest will be done by the 10th of each month for the prior month?s effort. The updated policy and procedure has been implemented
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