FAC Explorer

Audit 335895

FY End
2024-06-30
Total Expended
$77.42M
Findings
8
Programs
9
Organization: National Foundation for the Centers for Disease Control and Prevention (GA)
Year: 2024 Accepted: 2025-01-06
Auditor: Cherry Bekaert LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517771 2024-001 - - L
517772 2024-001 - - L
517773 2024-001 - - L
517774 2024-001 - - L
1094213 2024-001 - - L
1094214 2024-001 - - L
1094215 2024-001 - - L
1094216 2024-001 - - L

Programs

ALN Program Spent Major Findings
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $23.32M - 0
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $1.29M - 0
93.322 Cdc Partnership: Strengthening Public Health Laboratories $810,151 - 0
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $755,844 - 0
93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance $272,479 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $193,573 Yes 1
97.044 Assistance to Firefighters Grant $81,291 - 0
10.310 Agriculture and Food Research Initiative (afri) $1,845 - 0
93.855 Allergy and Infectious Diseases Research $89 - 0

Contacts

Name Title Type
F8TEFAQNZQH8 Shavone Smith Auditee
4042630796 Patricia Pryor 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to the amount of the reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Foundation has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the National Foundation for the Centers for Disease Control and Prevention, Inc. (the “Foundation”) and is presented on the accrual basis of accounting. The information reported on this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The purpose of the Schedule is to present a summary of those activities of the Foundation for the year ended June 30, 2024, which have been financed by the United States Government.
Title: Note 3—Contingencies 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to the amount of the reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Foundation has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Grant monies received and disbursed are for specific purposes and are subject to review by the grantor agencies. Such audits may result in certain requests for reimbursement not being paid due to disallowed expenditures. Management does not believe that such disallowance, if any, would have a material effect on its financial position. As of June 30, 2024, there were no material questioned or disallowed costs as a result of the grant audits in process or completed.
Title: Note 5—Other information 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to the amount of the reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Foundation has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. There were no subsidized insurance paid by the federal government, noncash assistance nor loan balances or guarantee programs for the year ended June 30, 2024.

Finding Details

Finding 2024-001
Finding 2024-001 Documentation of Supervisory Review of Financial Reports Federal Agency: U.S. Department of Health and Human Services Program Title: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Assistance Listing Number: 93.421 Compliance Requirement: Reporting Description: The Foundation did not maintain documentation to evidence the supervisory review of COVID-19 financial reports. Criteria: Knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation and any reconciliations between source data to final reporting prior to submission. Condition: We noted the Vice President of Finance submits the COVID-19 financial reports but documentation of a supervisory review or review by the Vice President of Finance prior to submission is not maintained. Cause: Lack of formal approval process. Effect: Errors could be made and not detected. Questioned Cost: None Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Finding 2024-001
Finding 2024-001 Documentation of Supervisory Review of Financial Reports Federal Agency: U.S. Department of Health and Human Services Program Title: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Assistance Listing Number: 93.421 Compliance Requirement: Reporting Description: The Foundation did not maintain documentation to evidence the supervisory review of COVID-19 financial reports. Criteria: Knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation and any reconciliations between source data to final reporting prior to submission. Condition: We noted the Vice President of Finance submits the COVID-19 financial reports but documentation of a supervisory review or review by the Vice President of Finance prior to submission is not maintained. Cause: Lack of formal approval process. Effect: Errors could be made and not detected. Questioned Cost: None Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Finding 2024-001
Finding 2024-001 Documentation of Supervisory Review of Financial Reports Federal Agency: U.S. Department of Health and Human Services Program Title: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Assistance Listing Number: 93.421 Compliance Requirement: Reporting Description: The Foundation did not maintain documentation to evidence the supervisory review of COVID-19 financial reports. Criteria: Knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation and any reconciliations between source data to final reporting prior to submission. Condition: We noted the Vice President of Finance submits the COVID-19 financial reports but documentation of a supervisory review or review by the Vice President of Finance prior to submission is not maintained. Cause: Lack of formal approval process. Effect: Errors could be made and not detected. Questioned Cost: None Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Finding 2024-001
Finding 2024-001 Documentation of Supervisory Review of Financial Reports Federal Agency: U.S. Department of Health and Human Services Program Title: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Assistance Listing Number: 93.421 Compliance Requirement: Reporting Description: The Foundation did not maintain documentation to evidence the supervisory review of COVID-19 financial reports. Criteria: Knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation and any reconciliations between source data to final reporting prior to submission. Condition: We noted the Vice President of Finance submits the COVID-19 financial reports but documentation of a supervisory review or review by the Vice President of Finance prior to submission is not maintained. Cause: Lack of formal approval process. Effect: Errors could be made and not detected. Questioned Cost: None Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Finding 2024-001
Finding 2024-001 Documentation of Supervisory Review of Financial Reports Federal Agency: U.S. Department of Health and Human Services Program Title: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Assistance Listing Number: 93.421 Compliance Requirement: Reporting Description: The Foundation did not maintain documentation to evidence the supervisory review of COVID-19 financial reports. Criteria: Knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation and any reconciliations between source data to final reporting prior to submission. Condition: We noted the Vice President of Finance submits the COVID-19 financial reports but documentation of a supervisory review or review by the Vice President of Finance prior to submission is not maintained. Cause: Lack of formal approval process. Effect: Errors could be made and not detected. Questioned Cost: None Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Finding 2024-001
Finding 2024-001 Documentation of Supervisory Review of Financial Reports Federal Agency: U.S. Department of Health and Human Services Program Title: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Assistance Listing Number: 93.421 Compliance Requirement: Reporting Description: The Foundation did not maintain documentation to evidence the supervisory review of COVID-19 financial reports. Criteria: Knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation and any reconciliations between source data to final reporting prior to submission. Condition: We noted the Vice President of Finance submits the COVID-19 financial reports but documentation of a supervisory review or review by the Vice President of Finance prior to submission is not maintained. Cause: Lack of formal approval process. Effect: Errors could be made and not detected. Questioned Cost: None Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Finding 2024-001
Finding 2024-001 Documentation of Supervisory Review of Financial Reports Federal Agency: U.S. Department of Health and Human Services Program Title: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Assistance Listing Number: 93.421 Compliance Requirement: Reporting Description: The Foundation did not maintain documentation to evidence the supervisory review of COVID-19 financial reports. Criteria: Knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation and any reconciliations between source data to final reporting prior to submission. Condition: We noted the Vice President of Finance submits the COVID-19 financial reports but documentation of a supervisory review or review by the Vice President of Finance prior to submission is not maintained. Cause: Lack of formal approval process. Effect: Errors could be made and not detected. Questioned Cost: None Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Finding 2024-001
Finding 2024-001 Documentation of Supervisory Review of Financial Reports Federal Agency: U.S. Department of Health and Human Services Program Title: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Assistance Listing Number: 93.421 Compliance Requirement: Reporting Description: The Foundation did not maintain documentation to evidence the supervisory review of COVID-19 financial reports. Criteria: Knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation and any reconciliations between source data to final reporting prior to submission. Condition: We noted the Vice President of Finance submits the COVID-19 financial reports but documentation of a supervisory review or review by the Vice President of Finance prior to submission is not maintained. Cause: Lack of formal approval process. Effect: Errors could be made and not detected. Questioned Cost: None Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.