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Audit 322382

FY End
2023-12-31
Total Expended
$1.45M
Findings
6
Programs
4
Organization: Altius Institute for Biomedical Sciences (WA)
Year: 2023 Accepted: 2024-09-30
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499518 2023-001 Significant Deficiency - I
499519 2023-001 Significant Deficiency - I
499520 2023-001 Significant Deficiency - I
1075960 2023-001 Significant Deficiency - I
1075961 2023-001 Significant Deficiency - I
1075962 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.866 Aging Research $185,931 Yes 0
93.172 Human Genome Research $143,621 Yes 0
93.395 Cancer Treatment Research $87,613 Yes 0
93.396 Cancer Biology Research $39,658 Yes 0

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: 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, 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 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: 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 2023-001
Finding 2023-001 Significant Deficiency in Internal Controls over Compliance related to suspension and debarment. Federal Agency: National Institutes of Health Program Title: Human Genome Research Assistance Listing Number: 93.172 Award Number: 5UM1HG009444-04 Award Period: February 1, 2020 through January 31, 2023 Federal Agency: National Institutes of Health Program Title: Cancer Biology Research Assistance Listing Number: 93.396 Award Number: 1R01CA262577-0A Award Period: September 1, 2022 through August 31, 2023 Federal Agency: National Institutes of Health Program Title: Aging Research Assistance Listing Number: 93.866 Award Number: 4R00AG061216-03 Award Period: February 1, 2022 through January 31, 2023 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension (as codified by DHHS in 45 CFR 75) requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Additionally, the Institute’s procurement policy requires that evidence be retained to support that the third party is not listed as suspended or debarred. Condition/Context for Evaluation Our audit testing of procurement transactions included three procurements out of three tested that did not include adequate documentation to support that that the Institute had verified that the third party was not listed as suspended or debarred by the U.S. Government. The Institute maintains that the search was performed and that it was verified that that third party was neither listed as suspended nor debarred by the U.S. Government before entering into the transaction; however, documentation supporting the results of the search as required by the Institute’s procurement policy was not retained. The sample was not a statistical sample. Effect or Potential Effect The effect is that covered transactions could be entered into with parties for which the Institute does not have documentation supporting that the parties were neither suspended or debarred. Questioned Costs Not applicable. Cause The Institute did not follow their documented procurement policy over suspension and debarment to ensure that documentation was retained to support the Institute’s verification was performed confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Findings 2023-001 is not a repeat finding. Recommendation We recommend that the Institute implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant Deficiency in Internal Controls over Compliance related to suspension and debarment. Federal Agency: National Institutes of Health Program Title: Human Genome Research Assistance Listing Number: 93.172 Award Number: 5UM1HG009444-04 Award Period: February 1, 2020 through January 31, 2023 Federal Agency: National Institutes of Health Program Title: Cancer Biology Research Assistance Listing Number: 93.396 Award Number: 1R01CA262577-0A Award Period: September 1, 2022 through August 31, 2023 Federal Agency: National Institutes of Health Program Title: Aging Research Assistance Listing Number: 93.866 Award Number: 4R00AG061216-03 Award Period: February 1, 2022 through January 31, 2023 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension (as codified by DHHS in 45 CFR 75) requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Additionally, the Institute’s procurement policy requires that evidence be retained to support that the third party is not listed as suspended or debarred. Condition/Context for Evaluation Our audit testing of procurement transactions included three procurements out of three tested that did not include adequate documentation to support that that the Institute had verified that the third party was not listed as suspended or debarred by the U.S. Government. The Institute maintains that the search was performed and that it was verified that that third party was neither listed as suspended nor debarred by the U.S. Government before entering into the transaction; however, documentation supporting the results of the search as required by the Institute’s procurement policy was not retained. The sample was not a statistical sample. Effect or Potential Effect The effect is that covered transactions could be entered into with parties for which the Institute does not have documentation supporting that the parties were neither suspended or debarred. Questioned Costs Not applicable. Cause The Institute did not follow their documented procurement policy over suspension and debarment to ensure that documentation was retained to support the Institute’s verification was performed confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Findings 2023-001 is not a repeat finding. Recommendation We recommend that the Institute implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant Deficiency in Internal Controls over Compliance related to suspension and debarment. Federal Agency: National Institutes of Health Program Title: Human Genome Research Assistance Listing Number: 93.172 Award Number: 5UM1HG009444-04 Award Period: February 1, 2020 through January 31, 2023 Federal Agency: National Institutes of Health Program Title: Cancer Biology Research Assistance Listing Number: 93.396 Award Number: 1R01CA262577-0A Award Period: September 1, 2022 through August 31, 2023 Federal Agency: National Institutes of Health Program Title: Aging Research Assistance Listing Number: 93.866 Award Number: 4R00AG061216-03 Award Period: February 1, 2022 through January 31, 2023 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension (as codified by DHHS in 45 CFR 75) requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Additionally, the Institute’s procurement policy requires that evidence be retained to support that the third party is not listed as suspended or debarred. Condition/Context for Evaluation Our audit testing of procurement transactions included three procurements out of three tested that did not include adequate documentation to support that that the Institute had verified that the third party was not listed as suspended or debarred by the U.S. Government. The Institute maintains that the search was performed and that it was verified that that third party was neither listed as suspended nor debarred by the U.S. Government before entering into the transaction; however, documentation supporting the results of the search as required by the Institute’s procurement policy was not retained. The sample was not a statistical sample. Effect or Potential Effect The effect is that covered transactions could be entered into with parties for which the Institute does not have documentation supporting that the parties were neither suspended or debarred. Questioned Costs Not applicable. Cause The Institute did not follow their documented procurement policy over suspension and debarment to ensure that documentation was retained to support the Institute’s verification was performed confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Findings 2023-001 is not a repeat finding. Recommendation We recommend that the Institute implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant Deficiency in Internal Controls over Compliance related to suspension and debarment. Federal Agency: National Institutes of Health Program Title: Human Genome Research Assistance Listing Number: 93.172 Award Number: 5UM1HG009444-04 Award Period: February 1, 2020 through January 31, 2023 Federal Agency: National Institutes of Health Program Title: Cancer Biology Research Assistance Listing Number: 93.396 Award Number: 1R01CA262577-0A Award Period: September 1, 2022 through August 31, 2023 Federal Agency: National Institutes of Health Program Title: Aging Research Assistance Listing Number: 93.866 Award Number: 4R00AG061216-03 Award Period: February 1, 2022 through January 31, 2023 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension (as codified by DHHS in 45 CFR 75) requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Additionally, the Institute’s procurement policy requires that evidence be retained to support that the third party is not listed as suspended or debarred. Condition/Context for Evaluation Our audit testing of procurement transactions included three procurements out of three tested that did not include adequate documentation to support that that the Institute had verified that the third party was not listed as suspended or debarred by the U.S. Government. The Institute maintains that the search was performed and that it was verified that that third party was neither listed as suspended nor debarred by the U.S. Government before entering into the transaction; however, documentation supporting the results of the search as required by the Institute’s procurement policy was not retained. The sample was not a statistical sample. Effect or Potential Effect The effect is that covered transactions could be entered into with parties for which the Institute does not have documentation supporting that the parties were neither suspended or debarred. Questioned Costs Not applicable. Cause The Institute did not follow their documented procurement policy over suspension and debarment to ensure that documentation was retained to support the Institute’s verification was performed confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Findings 2023-001 is not a repeat finding. Recommendation We recommend that the Institute implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant Deficiency in Internal Controls over Compliance related to suspension and debarment. Federal Agency: National Institutes of Health Program Title: Human Genome Research Assistance Listing Number: 93.172 Award Number: 5UM1HG009444-04 Award Period: February 1, 2020 through January 31, 2023 Federal Agency: National Institutes of Health Program Title: Cancer Biology Research Assistance Listing Number: 93.396 Award Number: 1R01CA262577-0A Award Period: September 1, 2022 through August 31, 2023 Federal Agency: National Institutes of Health Program Title: Aging Research Assistance Listing Number: 93.866 Award Number: 4R00AG061216-03 Award Period: February 1, 2022 through January 31, 2023 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension (as codified by DHHS in 45 CFR 75) requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Additionally, the Institute’s procurement policy requires that evidence be retained to support that the third party is not listed as suspended or debarred. Condition/Context for Evaluation Our audit testing of procurement transactions included three procurements out of three tested that did not include adequate documentation to support that that the Institute had verified that the third party was not listed as suspended or debarred by the U.S. Government. The Institute maintains that the search was performed and that it was verified that that third party was neither listed as suspended nor debarred by the U.S. Government before entering into the transaction; however, documentation supporting the results of the search as required by the Institute’s procurement policy was not retained. The sample was not a statistical sample. Effect or Potential Effect The effect is that covered transactions could be entered into with parties for which the Institute does not have documentation supporting that the parties were neither suspended or debarred. Questioned Costs Not applicable. Cause The Institute did not follow their documented procurement policy over suspension and debarment to ensure that documentation was retained to support the Institute’s verification was performed confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Findings 2023-001 is not a repeat finding. Recommendation We recommend that the Institute implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant Deficiency in Internal Controls over Compliance related to suspension and debarment. Federal Agency: National Institutes of Health Program Title: Human Genome Research Assistance Listing Number: 93.172 Award Number: 5UM1HG009444-04 Award Period: February 1, 2020 through January 31, 2023 Federal Agency: National Institutes of Health Program Title: Cancer Biology Research Assistance Listing Number: 93.396 Award Number: 1R01CA262577-0A Award Period: September 1, 2022 through August 31, 2023 Federal Agency: National Institutes of Health Program Title: Aging Research Assistance Listing Number: 93.866 Award Number: 4R00AG061216-03 Award Period: February 1, 2022 through January 31, 2023 Criteria Procurement requirements contained in Title 2 US Code of Federal Regulations Part 180 - OMB Guidelines to Agencies on Governmentwide Debarment and Suspension (as codified by DHHS in 45 CFR 75) requires a non-Federal entity to ensure that covered transactions are not entered into with vendors that are disqualified by the U.S. Government. Additionally, the Institute’s procurement policy requires that evidence be retained to support that the third party is not listed as suspended or debarred. Condition/Context for Evaluation Our audit testing of procurement transactions included three procurements out of three tested that did not include adequate documentation to support that that the Institute had verified that the third party was not listed as suspended or debarred by the U.S. Government. The Institute maintains that the search was performed and that it was verified that that third party was neither listed as suspended nor debarred by the U.S. Government before entering into the transaction; however, documentation supporting the results of the search as required by the Institute’s procurement policy was not retained. The sample was not a statistical sample. Effect or Potential Effect The effect is that covered transactions could be entered into with parties for which the Institute does not have documentation supporting that the parties were neither suspended or debarred. Questioned Costs Not applicable. Cause The Institute did not follow their documented procurement policy over suspension and debarment to ensure that documentation was retained to support the Institute’s verification was performed confirm that third parties were not listed as suspended or debarred by the U.S. Government when entering into covered transactions. Repeat Finding Findings 2023-001 is not a repeat finding. Recommendation We recommend that the Institute implement the necessary internal controls to ensure that the documented policy over suspension and debarment is followed. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.