FAC Explorer

Audit 353210

FY End
2024-09-30
Total Expended
$1.72M
Findings
2
Programs
1
Organization: Lupus Foundation of America, Inc. (DC)
Year: 2024 Accepted: 2025-04-10
Auditor: Cbiz CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554520 2024-001 Significant Deficiency - N
1130962 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.068 Chronic Diseases: Research, Control, and Prevention $1.72M Yes 1

Contacts

Name Title Type
R7X6YEBTZH58 Cynthia Meekins Auditee
2023491141 Stefanie Cohn Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the SEFA 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. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the Foundation under programs of the federal government for the year ended September 30, 2024. The information on the SEFA 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 SEFA 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.

Finding Details

Finding 2024-001
Finding No. 2024-001: Special Tests and Provisions – Significant Deficiency – Internal Control and Compliance Finding ALN 93.068 – Chronic Diseases: Research, Control, and Prevention, Grant Number 5NU58DP006907-04-00, Grant Period: September 30, 2020 to September 29, 2025 Criteria The terms and conditions of the Foundation’s grant agreement requires that the Foundation comply with the U.S. Department of Health and Human Services grant policies. Part II Terms and Conditions requires certain disclaimers be included in written conference materials or publications and by speakers and moderators. The Foundation should have internal control procedures in place to ensure compliance with the special provisions included in the grant agreement. Condition The Foundation did not have adequate internal control procedures in place to ensure that certain disclaimers required by the grant agreements are included in written conference materials or publications. Context One of two conference materials we reviewed did not include the required disclaimer. Cause The required disclaimer was not identified by the Program Director during the review process. Effect Management did not fully adhere to the requirements of the grant agreement. Questioned Costs None. Repeat Finding No. Recommendation We recommend that management enhance current internal control procedures to ensure that the Foundation is in compliance with the grant’s special provisions that requires certain disclaimers in written conference materials or publications. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.
Finding 2024-001
Finding No. 2024-001: Special Tests and Provisions – Significant Deficiency – Internal Control and Compliance Finding ALN 93.068 – Chronic Diseases: Research, Control, and Prevention, Grant Number 5NU58DP006907-04-00, Grant Period: September 30, 2020 to September 29, 2025 Criteria The terms and conditions of the Foundation’s grant agreement requires that the Foundation comply with the U.S. Department of Health and Human Services grant policies. Part II Terms and Conditions requires certain disclaimers be included in written conference materials or publications and by speakers and moderators. The Foundation should have internal control procedures in place to ensure compliance with the special provisions included in the grant agreement. Condition The Foundation did not have adequate internal control procedures in place to ensure that certain disclaimers required by the grant agreements are included in written conference materials or publications. Context One of two conference materials we reviewed did not include the required disclaimer. Cause The required disclaimer was not identified by the Program Director during the review process. Effect Management did not fully adhere to the requirements of the grant agreement. Questioned Costs None. Repeat Finding No. Recommendation We recommend that management enhance current internal control procedures to ensure that the Foundation is in compliance with the grant’s special provisions that requires certain disclaimers in written conference materials or publications. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.