FAC Explorer

Audit 10207

FY End
2023-06-30
Total Expended
$909,820
Findings
2
Programs
1
Organization: San Diego Blood Bank (CA)
Year: 2023 Accepted: 2024-01-08
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7849 2023-001 Significant Deficiency Yes C
584291 2023-001 Significant Deficiency Yes C

Programs

ALN Program Spent Major Findings
93.310 Trans-Nih Research Support $909,820 Yes 1

Contacts

Name Title Type
M9V6X54L11X7 Jeanette Lysse Auditee
6194008132 Gary Crouch Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the San Diego Blood Bank and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the San Diego Blood Bank and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the San Diego Blood Bank and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. San Diego Blood Bank elected to use the 10% de minimus cost rate as covered in the Uniform Guidance 2 CFR section 200.414 indirect costs.

Finding Details

Finding 2023-001
Criteria or Specific Requirement: According to Code of Federal Regulations, 200 CFR 200.68, the recipient must exclude rental costs from the Modified Total Direct Costs (MTDC) subject to the indirect cost rate. Condition: $64,000 rent ($8,000 a month from July 2022 to February 2023) was included in the MTDC calculation subject the indirect cost rate. When the error was discovered in March 2023, a credit was issued against the March invoice to offset the indirect costs that should not have been previously invoiced. Questioned Costs: $6,400 (known) Context: $64,000 rent ($8,000 a month from July 2022 to February 2023) was included in the MTDC calculation subject the indirect cost rate. Cause: MTDC calculation did not exclude rental costs. Effect: The condition identified led to noncompliance with respect to reimbursement of the rent at the 10% de minimis indirect cost rate. Repeat Finding: Yes Recommendation: We recommend the Blood Bank implement procedures to ensure only allowable charges outlined within 200 CFR 200.68 are included in the MTDC subject to the indirect cost rate.
Finding 2023-001
Criteria or Specific Requirement: According to Code of Federal Regulations, 200 CFR 200.68, the recipient must exclude rental costs from the Modified Total Direct Costs (MTDC) subject to the indirect cost rate. Condition: $64,000 rent ($8,000 a month from July 2022 to February 2023) was included in the MTDC calculation subject the indirect cost rate. When the error was discovered in March 2023, a credit was issued against the March invoice to offset the indirect costs that should not have been previously invoiced. Questioned Costs: $6,400 (known) Context: $64,000 rent ($8,000 a month from July 2022 to February 2023) was included in the MTDC calculation subject the indirect cost rate. Cause: MTDC calculation did not exclude rental costs. Effect: The condition identified led to noncompliance with respect to reimbursement of the rent at the 10% de minimis indirect cost rate. Repeat Finding: Yes Recommendation: We recommend the Blood Bank implement procedures to ensure only allowable charges outlined within 200 CFR 200.68 are included in the MTDC subject to the indirect cost rate.