FAC Explorer

Audit 305939

FY End
2023-12-31
Total Expended
$7.17M
Findings
4
Programs
13
Organization: Altarum Institute and Subsidiaries (MI)
Year: 2023 Accepted: 2024-05-09
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396266 2023-001 Significant Deficiency - AB
396267 2023-001 Significant Deficiency - AB
972708 2023-001 Significant Deficiency - AB
972709 2023-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.226 Research on Healthcare Costs, Quality and Outcomes $1.20M Yes 1
93.110 Maternal and Child Health Federal Consolidated Programs $842,465 Yes 0
16.838 Comprehensive Opioid Abuse Site-Based Program $767,574 Yes 0
93.978 Preventive Health Services_sexually Transmitted Diseases Research, Demonstrations, and Public Information and Education Grants $473,848 Yes 0
93.636 Aca - Reinvestment of Civil Money Penalties to Benefit Nursing Home Residents $418,832 Yes 0
93.974 Family Planning_service Delivery Improvement Research Grants $357,541 Yes 0
93.778 Medical Assistance Program $187,302 Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $70,605 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $61,005 Yes 0
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $33,836 Yes 0
93.260 Family Planning_personnel Training $30,712 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $7,207 Yes 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $2,709 Yes 0

Contacts

Name Title Type
W87EWFMEBBD1 Denise Sturm, CPA Auditee
2027765136 Michelle Fowler, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Altarum Institute and Subsidiaries (the “Institute”) under programs of the federal government for the year ended December 31, 2023. The information in the 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. Expenditures reported on the Schedule are reported on the accrual basis of accounting which is described in Note 1 to the Institute’s consolidated financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the Institute has not elected to use the de minimis cost rate as permitted by §200.414 of the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 – Payroll and Fringe Benefit Charges Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; U.S. Department of Health and Human Services; ALN 93.226; Award Numbers 5U18HS027954-02 and 5U18HS027954-03. Criteria. The Uniform Guidance (§200.430) requires charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition. The Institute has self-reported one individual that was working on the research and development cluster that had impermissible time charged to the grant for salaries and fringes. Cause. This condition appears to be the result of inadequate monitoring and review of time keeping. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grant. Questioned Costs. Costs that were questioned were $175,254 for 2023. As this matter was detected by Institute management during 2023, the total amount includes $109,536 related to the 2022 year. Recommendation. It is our understanding that the Institute has already enhanced its practice facilitator oversight and management protocols by requiring check-in calls with participating clinics to verify practice facilitator engagement. It has also provided employees with compliant timekeeping and employee reimbursement training in 2023. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2023-001
2023-001 – Payroll and Fringe Benefit Charges Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; U.S. Department of Health and Human Services; ALN 93.226; Award Numbers 5U18HS027954-02 and 5U18HS027954-03. Criteria. The Uniform Guidance (§200.430) requires charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition. The Institute has self-reported one individual that was working on the research and development cluster that had impermissible time charged to the grant for salaries and fringes. Cause. This condition appears to be the result of inadequate monitoring and review of time keeping. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grant. Questioned Costs. Costs that were questioned were $175,254 for 2023. As this matter was detected by Institute management during 2023, the total amount includes $109,536 related to the 2022 year. Recommendation. It is our understanding that the Institute has already enhanced its practice facilitator oversight and management protocols by requiring check-in calls with participating clinics to verify practice facilitator engagement. It has also provided employees with compliant timekeeping and employee reimbursement training in 2023. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2023-001
2023-001 – Payroll and Fringe Benefit Charges Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; U.S. Department of Health and Human Services; ALN 93.226; Award Numbers 5U18HS027954-02 and 5U18HS027954-03. Criteria. The Uniform Guidance (§200.430) requires charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition. The Institute has self-reported one individual that was working on the research and development cluster that had impermissible time charged to the grant for salaries and fringes. Cause. This condition appears to be the result of inadequate monitoring and review of time keeping. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grant. Questioned Costs. Costs that were questioned were $175,254 for 2023. As this matter was detected by Institute management during 2023, the total amount includes $109,536 related to the 2022 year. Recommendation. It is our understanding that the Institute has already enhanced its practice facilitator oversight and management protocols by requiring check-in calls with participating clinics to verify practice facilitator engagement. It has also provided employees with compliant timekeeping and employee reimbursement training in 2023. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2023-001
2023-001 – Payroll and Fringe Benefit Charges Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; U.S. Department of Health and Human Services; ALN 93.226; Award Numbers 5U18HS027954-02 and 5U18HS027954-03. Criteria. The Uniform Guidance (§200.430) requires charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition. The Institute has self-reported one individual that was working on the research and development cluster that had impermissible time charged to the grant for salaries and fringes. Cause. This condition appears to be the result of inadequate monitoring and review of time keeping. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grant. Questioned Costs. Costs that were questioned were $175,254 for 2023. As this matter was detected by Institute management during 2023, the total amount includes $109,536 related to the 2022 year. Recommendation. It is our understanding that the Institute has already enhanced its practice facilitator oversight and management protocols by requiring check-in calls with participating clinics to verify practice facilitator engagement. It has also provided employees with compliant timekeeping and employee reimbursement training in 2023. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.