FAC Explorer

Audit 307394

FY End
2023-12-31
Total Expended
$18.88M
Findings
18
Programs
3
Organization: Jaeb Center for Health Research Foundation INC (FL)
Year: 2023 Accepted: 2024-05-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398619 2023-001 Material Weakness Yes I
398620 2023-001 Material Weakness Yes I
398621 2023-001 Material Weakness Yes I
398622 2023-001 Material Weakness Yes I
398623 2023-001 Material Weakness Yes I
398624 2023-001 Material Weakness Yes I
398625 2023-001 Material Weakness Yes I
398626 2023-001 Material Weakness Yes I
398627 2023-001 Material Weakness Yes I
975061 2023-001 Material Weakness Yes I
975062 2023-001 Material Weakness Yes I
975063 2023-001 Material Weakness Yes I
975064 2023-001 Material Weakness Yes I
975065 2023-001 Material Weakness Yes I
975066 2023-001 Material Weakness Yes I
975067 2023-001 Material Weakness Yes I
975068 2023-001 Material Weakness Yes I
975069 2023-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $1.18M Yes 1
93.867 Vision Research $128,694 Yes 1
93.103 Food and Drug Administration_research $41,537 Yes 1

Contacts

Name Title Type
RRCZRDT5DHP1 Erica Vogt Auditee
8139758690 Aaron Crall Auditor
No contacts on file

Notes to SEFA

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal contract and grant activity of Jaeb Center for Health Research Foundation, Inc. and affiliate (together, the “Organization”). 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 select portion of the operations of the Organization, it is not intended to, and does not present the consolidated financial position, activities, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis 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 the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: CONTINGENCIES Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal contract and grant activity of Jaeb Center for Health Research Foundation, Inc. and affiliate (together, the “Organization”). 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 select portion of the operations of the Organization, it is not intended to, and does not present the consolidated financial position, activities, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. Grant expenditures incurred by the Organization are subject to audit and possible disallowance by federal grantor agencies. If any expenditure were to be disallowed by the grantor agency as a result of such an audit, any claim for reimbursement to the grantor agency would become a liability of the Organization.

Finding Details

Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2023-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2023, through December 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: During our testing, it was noted that the Organization does not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned costs: None Context: The new policy was being developed during 2023 Cause: The new policy was not put in place until 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2022-002 Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.