FAC Explorer

Audit 331872

FY End
2023-12-31
Total Expended
$2.05M
Findings
6
Programs
2
Organization: The Fogarty Center (RI)
Year: 2023 Accepted: 2024-12-11
Auditor: Citrin Cooperman & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513855 2023-001 Significant Deficiency Yes P
513856 2023-002 Significant Deficiency Yes A
513857 2023-003 Significant Deficiency - L
1090297 2023-001 Significant Deficiency Yes P
1090298 2023-002 Significant Deficiency Yes A
1090299 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.05M Yes 3
14.218 Community Development Block Grants/entitlement Grants $3,807 - 0

Contacts

Name Title Type
VJDVP4QK27N3 Michelle Brodeur Auditee
4012457900 Michael Emanuele Criscione Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards ("Schedule") includes the federal award activity of The Fogarty Center (the "Center") under programs of the federal government for the year ended December 31, 2023. 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 selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. 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. The Center was the recipient of funding under Federal Assistance Listing #93.498, Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, and as required by the 2022 Compliance Supplement, such expenditures have been reported based upon expenditures that is required to be submitted to the Health Resources and Services Administration reporting portal for Period 4. De Minimis Rate Used: N Rate Explanation: The auditee has not elected to use the 10% de minimis indirect cost rate. 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. The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center was the recipient of funding under CFDA #93.498, Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, and as required by the 2023 Compliance Supplement, such expenditures have been reported based upon expenditures that is required to be submitted to the Health Resources and Services Administration reporting portal for Period 4.

Finding Details

Finding 2023-001
Condition: The Center did not complete and submit their financial related audit of their federal awards to Health Resources and Services Administration ("HRSA"), or their designee, by the due date of September 30, 2024. Criteria: 45 CFR §75.501 requires organizations that complete a Generally Accepted Government Auditing Standards Financial Audit under 45 CFR §75.216 to submit a financial related audit in accordance with Government Auditing Standards by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit was not completed until December 2024, due to information not being available to complete the audit by September 30, 2024, due to a turnover in staffing. Effect: May impact future funding from HRSA. Recommendation: We recommend the Center continue efforts to ensure future audits are filed timely with HRSA, or its designee. Views of responsible officials: Management of the Center agrees with the finding. The Center will ensure future audits are filed timely with HRSA, or its designee.
Finding 2023-002
Condition: The Center's final quarter bonus calculation spreadsheet used a calculation, which was inconsistent with prior quarters, resulting in an extra day being included in the calculation. Criteria: Companies are required to utilize consistent methodology to calculate amounts considered allowable expenses. Cause: Because the calculation was inconsistent, the Center overpaid bonuses, which are considered unallowed expenditures claimed on the grant. Recommendation: We recommend that the Center strengthen its review of tracking spreadsheets to ensure that accurate information is accurately reported. Views of responsible officials: Management of the Center agrees with the finding. The Company's corrective action plan is included at the end of this report.
Finding 2023-003
Condition: The Center reported eight out of eight submissions late. Criteria: Companies are required to maintain relevant and reliable documentation related to expenditures claimed on cost reimbursement grants. Further, the funding under the Coronavirus State and Local Fiscal Recovery Funds require Workforce and Expenditure Reports to be submitted two weeks after the last day of the reporting period. Cause: Due to inaccurate tracking of reporting dates, submission of the quarterly Workforce and Expenditure Reports were not submitted timely by the Center. Effect: May impact future funding. Recommendation: We recommend that the Center strengthen its review of reporting dates to ensure future reporting submissions are filed timely. Views of responsible officials: Management of the Center agrees with the finding. The Center's corrective action plan is included at the end of this report.
Finding 2023-001
Condition: The Center did not complete and submit their financial related audit of their federal awards to Health Resources and Services Administration ("HRSA"), or their designee, by the due date of September 30, 2024. Criteria: 45 CFR §75.501 requires organizations that complete a Generally Accepted Government Auditing Standards Financial Audit under 45 CFR §75.216 to submit a financial related audit in accordance with Government Auditing Standards by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit was not completed until December 2024, due to information not being available to complete the audit by September 30, 2024, due to a turnover in staffing. Effect: May impact future funding from HRSA. Recommendation: We recommend the Center continue efforts to ensure future audits are filed timely with HRSA, or its designee. Views of responsible officials: Management of the Center agrees with the finding. The Center will ensure future audits are filed timely with HRSA, or its designee.
Finding 2023-002
Condition: The Center's final quarter bonus calculation spreadsheet used a calculation, which was inconsistent with prior quarters, resulting in an extra day being included in the calculation. Criteria: Companies are required to utilize consistent methodology to calculate amounts considered allowable expenses. Cause: Because the calculation was inconsistent, the Center overpaid bonuses, which are considered unallowed expenditures claimed on the grant. Recommendation: We recommend that the Center strengthen its review of tracking spreadsheets to ensure that accurate information is accurately reported. Views of responsible officials: Management of the Center agrees with the finding. The Company's corrective action plan is included at the end of this report.
Finding 2023-003
Condition: The Center reported eight out of eight submissions late. Criteria: Companies are required to maintain relevant and reliable documentation related to expenditures claimed on cost reimbursement grants. Further, the funding under the Coronavirus State and Local Fiscal Recovery Funds require Workforce and Expenditure Reports to be submitted two weeks after the last day of the reporting period. Cause: Due to inaccurate tracking of reporting dates, submission of the quarterly Workforce and Expenditure Reports were not submitted timely by the Center. Effect: May impact future funding. Recommendation: We recommend that the Center strengthen its review of reporting dates to ensure future reporting submissions are filed timely. Views of responsible officials: Management of the Center agrees with the finding. The Center's corrective action plan is included at the end of this report.