FAC Explorer

Audit 319290

FY End
2023-12-31
Total Expended
$54.41M
Findings
6
Programs
18
Organization: The Geneva Foundation (WA)
Year: 2023 Accepted: 2024-09-11
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496392 2023-002 Material Weakness Yes N
496393 2023-002 Material Weakness Yes N
496394 2023-002 Material Weakness Yes N
1072834 2023-002 Material Weakness Yes N
1072835 2023-002 Material Weakness Yes N
1072836 2023-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.RD Department of Health and Human Services Contracts $544,939 Yes 0
12.800 Air Force Defense Research Sciences Program $424,180 Yes 0
12.300 Basic and Applied Scientific Research $293,533 Yes 0
12.750 Uniformed Services University Medical Research Projects $277,301 Yes 0
93.855 Allergy and Infectious Diseases Research $264,779 Yes 0
93.837 Cardiovascular Diseases Research $240,731 Yes 0
93.213 Research and Training in Complementary and Integrative Health $196,037 Yes 1
93.838 Lung Diseases Research $177,010 Yes 0
12.007 Military Health Services Research (mhsr) $28,793 Yes 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $23,360 Yes 0
12.351 Basic Scientific Research - Combating Weapons of Mass Destruction $22,875 Yes 0
12.RD Defense Contracts $18,202 Yes 0
12.431 Basic Scientific Research $14,918 Yes 0
93.865 Child Health and Human Development Extramural Research $9,792 Yes 0
93.279 Drug Abuse and Addiction Research Programs $6,894 Yes 0
93.395 Cancer Treatment Research $1,739 Yes 0
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $1,584 Yes 0
12.420 Military Medical Research and Development $65 Yes 0

Contacts

Name Title Type
TR9RX33188T4 Matt Rueckert Auditee
3017883356 Vincent Stevens Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Foundation has a federally negotiated indirect cost rate that is being used for federal awards and is using that in lieu of the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Geneva Foundation (the Foundation) under programs of the federal government for the year ended December 31, 2023. 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 Foundation, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of the Foundation.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Foundation has a federally negotiated indirect cost rate that is being used for federal awards and is using that in lieu of the 10 percent de minimis indirect cost rate as 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Note 3 - Indirect Cost Rate Accounting Policies: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Foundation has a federally negotiated indirect cost rate that is being used for federal awards and is using that in lieu of the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Foundation has a federally negotiated indirect cost rate that is being used for federal awards and is using that in lieu of the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Cause The Foundation’s internal controls related to notifying the sponsor of changes in key personnel was not consistently applied resulting in non-compliance. Effect or Potential Effect Deficiencies in internal controls related to key personnel could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend changes in key personnel be communicated to the award sponsor prior to the change or as soon as practically possible. We also recommend additional training and/or monitoring to ensure the Foundation’s controls related to notifying the sponsor of changes in key personnel are consistently applied. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002
Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Cause The Foundation’s internal controls related to notifying the sponsor of changes in key personnel was not consistently applied resulting in non-compliance. Effect or Potential Effect Deficiencies in internal controls related to key personnel could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend changes in key personnel be communicated to the award sponsor prior to the change or as soon as practically possible. We also recommend additional training and/or monitoring to ensure the Foundation’s controls related to notifying the sponsor of changes in key personnel are consistently applied. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002
Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Cause The Foundation’s internal controls related to notifying the sponsor of changes in key personnel was not consistently applied resulting in non-compliance. Effect or Potential Effect Deficiencies in internal controls related to key personnel could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend changes in key personnel be communicated to the award sponsor prior to the change or as soon as practically possible. We also recommend additional training and/or monitoring to ensure the Foundation’s controls related to notifying the sponsor of changes in key personnel are consistently applied. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002
Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Cause The Foundation’s internal controls related to notifying the sponsor of changes in key personnel was not consistently applied resulting in non-compliance. Effect or Potential Effect Deficiencies in internal controls related to key personnel could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend changes in key personnel be communicated to the award sponsor prior to the change or as soon as practically possible. We also recommend additional training and/or monitoring to ensure the Foundation’s controls related to notifying the sponsor of changes in key personnel are consistently applied. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002
Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Cause The Foundation’s internal controls related to notifying the sponsor of changes in key personnel was not consistently applied resulting in non-compliance. Effect or Potential Effect Deficiencies in internal controls related to key personnel could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend changes in key personnel be communicated to the award sponsor prior to the change or as soon as practically possible. We also recommend additional training and/or monitoring to ensure the Foundation’s controls related to notifying the sponsor of changes in key personnel are consistently applied. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002
Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Cause The Foundation’s internal controls related to notifying the sponsor of changes in key personnel was not consistently applied resulting in non-compliance. Effect or Potential Effect Deficiencies in internal controls related to key personnel could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend changes in key personnel be communicated to the award sponsor prior to the change or as soon as practically possible. We also recommend additional training and/or monitoring to ensure the Foundation’s controls related to notifying the sponsor of changes in key personnel are consistently applied. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.