Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Federal Funding Accountability and Transparency Act of 2006 (Pub. L. 109–282), as amended by section 6202 of Public Law 110–252, recipients must report information for each subaward of $30,000 or more in Federal funds and executive total compensation, as outlined in Appendix A to 2 CFR Part 170. The information is to be submitted to the FFATA Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward was awarded. Condition: During the review of the reporting compliance requirement related to major programs, it was determined that the information was not submitted to FSRS within the required deadline. Effect: Failure to submit the FSRS by the submission deadline results in noncompliance with the Federal Funding Accountability and Transparency Act of 2006 as outlined in Appendix A to 2 CFR Part 170. Perspective: FSRS reporting for two of two subawards issued was not submitted by the due date. All reporting was tested. Cause: Internal controls over financial reporting were not operating effectively to ensure filing to the FSRS in a timely manner. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding required reporting for each Federal award and develop an effective reporting tracking system to allow AcademyHealth to monitor and ensure reports are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Uniform Guidance Appendix IV Part 200, item C(2)(c), organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. Condition: AcademyHealth had a Health and Human Services approved provisional rate through December 31, 2022. For 2023, the organization continued to use the 2022 approved provisional rate and Federal awards were issued using the same rate. AcademyHealth did not submit a new indirect cost proposal to the cognizant agency within the required timeframe. Effect: Failure to submit a new indirect cost proposal within six months after the close of fiscal year results in noncompliance with the Uniform Guidance Appendix IV Part 200, item C(2)(c). Perspective: A new indirect cost rate proposal to obtain final rates for 2019 through 2022 and requesting provisional rates for 2023 through 2025 was not submitted until July 25, 2024. Cause: Internal controls were not in place to ensure timely submission of the indirect cost proposals. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding indirect costs proposals and develop an effective reporting system to allow AcademyHealth to monitor and ensure the proposal are prepared and submitted within the deadline.
Criteria or Specific Requirements: As required by the Federal Funding Accountability and Transparency Act of 2006 (Pub. L. 109–282), as amended by section 6202 of Public Law 110–252, recipients must report information for each subaward of $30,000 or more in Federal funds and executive total compensation, as outlined in Appendix A to 2 CFR Part 170. The information is to be submitted to the FFATA Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward was awarded. Condition: During the review of the reporting compliance requirement related to major programs, it was determined that the information was not submitted to FSRS within the required deadline. Effect: Failure to submit the FSRS by the submission deadline results in noncompliance with the Federal Funding Accountability and Transparency Act of 2006 as outlined in Appendix A to 2 CFR Part 170. Perspective: FSRS reporting for two of two subawards issued was not submitted by the due date. All reporting was tested. Cause: Internal controls over financial reporting were not operating effectively to ensure filing to the FSRS in a timely manner. Questioned Costs: Questioned costs were not identified. Repeat Finding: Not applicable. Recommendation: AcademyHealth should review its internal controls surrounding required reporting for each Federal award and develop an effective reporting tracking system to allow AcademyHealth to monitor and ensure reports are prepared and submitted within the deadline.