FAC Explorer

Audit 309321

FY End
2023-12-31
Total Expended
$1.53M
Findings
4
Programs
3
Organization: American Society of Nephrology, Inc. (DC)
Year: 2023 Accepted: 2024-06-20
Auditor: Rogers & Company CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401280 2023-001 Significant Deficiency Yes AB
401281 2023-001 Significant Deficiency Yes AB
977722 2023-001 Significant Deficiency Yes AB
977723 2023-001 Significant Deficiency Yes AB

Programs

ALN Program Spent Major Findings
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $646,628 Yes 1
93.083 Prevention of Disease, Disability, and Death Through Immunization and Control of Respiratory and Related Diseases $586,481 Yes 1
93.103 Food and Drug Administration_research $300,000 - 0

Contacts

Name Title Type
GADZZMZ1LB53 Hector Ruiz Auditee
2026404677 Jorge Diaz Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization records its expenditures of federal awards using the indirect cost and fringe benefit rate per the non-profit rate agreement with the federal government, which was approved in accordance with the authority of the Uniform Guidance. In this manner, the Organization has elected not to use the 10% de minimis indirect cost rate, as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the Organization under the programs of the federal government for the year ended December 31, 2023. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Organization.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization records its expenditures of federal awards using the indirect cost and fringe benefit rate per the non-profit rate agreement with the federal government, which was approved in accordance with the authority of the Uniform Guidance. In this manner, the Organization has elected not to use the 10% de minimis indirect cost rate, as allowed under the Uniform Guidance. Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization records its expenditures of federal awards using the indirect cost and fringe benefit rate per the non-profit rate agreement with the federal government, which was approved in accordance with the authority of the Uniform Guidance. In this manner, the Organization has elected not to use the 10% de minimis indirect cost rate, as allowed under the Uniform Guidance. The Organization records its expenditures of federal awards using the indirect cost and fringe benefit rate per the non-profit rate agreement with the federal government, which was approved in accordance with the authority of the Uniform Guidance. In this manner, the Organization has elected not to use the 10% de minimis indirect cost rate, as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
ALN: 93.318 and 93.083 Condition: The Organization allocated the payroll expenses to the grants using budgeted amounts rather than by actual timesheets from January 2023 to June 2023. Criteria: Under the Uniform Guidance, the costs need to be supported by appropriate documentation and time records such as signed and approved timesheets with hours allocated to be charged to the grants. Cause: Lack of specific controls and procedures to ensure compliance for payroll expenses incurred to the grants. Effect: Without proper controls in place for payroll allocation by employee timesheets, the Organization is at risk of making a disallowed expenditure for expenditures incurred. Questioned Costs: None. Context: The Organization did not allocate payroll expenses on an individual timesheet basis from January 2023 to June 2023. The Organization allocated payroll expenses based on effort and applied a percentage accordingly using gross pay to individual departments and programs from January 2023 to June 2023. Identification as a Repeat Finding: Yes. Repeat finding of 2022-003. Recommendation: We recommend that the Organization implement internal policies and procedures regarding the allowability of costs in that all expenditures are reviewed and approved by the appropriate individual in order to determine whether the expense amount is correct, properly recorded, and properly supported by either an invoice or timesheet. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding 2023-001
ALN: 93.318 and 93.083 Condition: The Organization allocated the payroll expenses to the grants using budgeted amounts rather than by actual timesheets from January 2023 to June 2023. Criteria: Under the Uniform Guidance, the costs need to be supported by appropriate documentation and time records such as signed and approved timesheets with hours allocated to be charged to the grants. Cause: Lack of specific controls and procedures to ensure compliance for payroll expenses incurred to the grants. Effect: Without proper controls in place for payroll allocation by employee timesheets, the Organization is at risk of making a disallowed expenditure for expenditures incurred. Questioned Costs: None. Context: The Organization did not allocate payroll expenses on an individual timesheet basis from January 2023 to June 2023. The Organization allocated payroll expenses based on effort and applied a percentage accordingly using gross pay to individual departments and programs from January 2023 to June 2023. Identification as a Repeat Finding: Yes. Repeat finding of 2022-003. Recommendation: We recommend that the Organization implement internal policies and procedures regarding the allowability of costs in that all expenditures are reviewed and approved by the appropriate individual in order to determine whether the expense amount is correct, properly recorded, and properly supported by either an invoice or timesheet. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding 2023-001
ALN: 93.318 and 93.083 Condition: The Organization allocated the payroll expenses to the grants using budgeted amounts rather than by actual timesheets from January 2023 to June 2023. Criteria: Under the Uniform Guidance, the costs need to be supported by appropriate documentation and time records such as signed and approved timesheets with hours allocated to be charged to the grants. Cause: Lack of specific controls and procedures to ensure compliance for payroll expenses incurred to the grants. Effect: Without proper controls in place for payroll allocation by employee timesheets, the Organization is at risk of making a disallowed expenditure for expenditures incurred. Questioned Costs: None. Context: The Organization did not allocate payroll expenses on an individual timesheet basis from January 2023 to June 2023. The Organization allocated payroll expenses based on effort and applied a percentage accordingly using gross pay to individual departments and programs from January 2023 to June 2023. Identification as a Repeat Finding: Yes. Repeat finding of 2022-003. Recommendation: We recommend that the Organization implement internal policies and procedures regarding the allowability of costs in that all expenditures are reviewed and approved by the appropriate individual in order to determine whether the expense amount is correct, properly recorded, and properly supported by either an invoice or timesheet. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding 2023-001
ALN: 93.318 and 93.083 Condition: The Organization allocated the payroll expenses to the grants using budgeted amounts rather than by actual timesheets from January 2023 to June 2023. Criteria: Under the Uniform Guidance, the costs need to be supported by appropriate documentation and time records such as signed and approved timesheets with hours allocated to be charged to the grants. Cause: Lack of specific controls and procedures to ensure compliance for payroll expenses incurred to the grants. Effect: Without proper controls in place for payroll allocation by employee timesheets, the Organization is at risk of making a disallowed expenditure for expenditures incurred. Questioned Costs: None. Context: The Organization did not allocate payroll expenses on an individual timesheet basis from January 2023 to June 2023. The Organization allocated payroll expenses based on effort and applied a percentage accordingly using gross pay to individual departments and programs from January 2023 to June 2023. Identification as a Repeat Finding: Yes. Repeat finding of 2022-003. Recommendation: We recommend that the Organization implement internal policies and procedures regarding the allowability of costs in that all expenditures are reviewed and approved by the appropriate individual in order to determine whether the expense amount is correct, properly recorded, and properly supported by either an invoice or timesheet. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.