FAC Explorer

Audit 290871

FY End
2022-12-31
Total Expended
$1.54M
Findings
16
Programs
5
Organization: Altius Institute for Biomedical Sciences (WA)
Year: 2022 Accepted: 2024-02-16
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369558 2022-001 Significant Deficiency Yes L
369559 2022-001 Significant Deficiency Yes L
369560 2022-001 Significant Deficiency Yes L
369561 2022-001 Significant Deficiency Yes L
369562 2022-001 Significant Deficiency Yes L
369563 2022-001 Significant Deficiency Yes L
369564 2022-001 Significant Deficiency Yes L
369565 2022-001 Significant Deficiency Yes L
946000 2022-001 Significant Deficiency Yes L
946001 2022-001 Significant Deficiency Yes L
946002 2022-001 Significant Deficiency Yes L
946003 2022-001 Significant Deficiency Yes L
946004 2022-001 Significant Deficiency Yes L
946005 2022-001 Significant Deficiency Yes L
946006 2022-001 Significant Deficiency Yes L
946007 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.839 Blood Diseases and Resources Research $220,549 Yes 1
93.172 Human Genome Research $201,570 Yes 1
93.866 Aging Research $167,671 Yes 1
93.395 Cancer Treatment Research $125,713 Yes 1
93.396 Cancer Biology Research $15,508 Yes 1

Contacts

Name Title Type
MVEEWMEJJB24 Chanya Swartz Auditee
2065966645 Vincent Stevens Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Altius Institute for Biomedical Sciences (the Institute) under programs of the federal government for the year ended December 31, 2022. 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). Because the Schedule presents only a selected portion of the operations of the Institute, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institute. Note 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Indirect costs are subject to a provisional rate and as such, the Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Indirect costs are subject to a provisional rate and as such, the Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Altius Institute for Biomedical Sciences (the Institute) under programs of the federal government for the year ended December 31, 2022. 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). Because the Schedule presents only a selected portion of the operations of the Institute, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institute.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Altius Institute for Biomedical Sciences (the Institute) under programs of the federal government for the year ended December 31, 2022. 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). Because the Schedule presents only a selected portion of the operations of the Institute, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institute. Note 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Indirect costs are subject to a provisional rate and as such, the Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Indirect costs are subject to a provisional rate and as such, the Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Indirect costs are subject to a provisional rate and as such, the Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.