FAC Explorer

Audit 356864

FY End
2024-12-31
Total Expended
$19.85M
Findings
18
Programs
3
Organization: Jaeb Center for Health Research Foundation INC (FL)
Year: 2024 Accepted: 2025-05-21
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561216 2024-001 Material Weakness Yes I
561217 2024-001 Material Weakness Yes I
561218 2024-001 Material Weakness Yes I
561219 2024-001 Material Weakness Yes I
561220 2024-001 Material Weakness Yes I
561221 2024-001 Material Weakness Yes I
561222 2024-001 Material Weakness Yes I
561223 2024-001 Material Weakness Yes I
561224 2024-001 Material Weakness Yes I
1137658 2024-001 Material Weakness Yes I
1137659 2024-001 Material Weakness Yes I
1137660 2024-001 Material Weakness Yes I
1137661 2024-001 Material Weakness Yes I
1137662 2024-001 Material Weakness Yes I
1137663 2024-001 Material Weakness Yes I
1137664 2024-001 Material Weakness Yes I
1137665 2024-001 Material Weakness Yes I
1137666 2024-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.867 Vision Research $726,861 Yes 1
93.103 Food and Drug Administration Research $202,888 Yes 1
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $99,801 Yes 1

Contacts

Name Title Type
RRCZRDT5DHP1 Erica Vogt Auditee
8139758690 Aaron Crall Auditor
No contacts on file

Notes to SEFA

Title: CONTINGENCIES Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal contract and grant activity of Jaeb Center for Health Research Foundation, Inc. and affiliate (together, the Organization). 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 select portion of the operations of the Organization, it is not intended to, and does not present the consolidated financial position, activities, or cash flows of the Organization. SUMMARY OF SIGNIFICANT 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance. Grant expenditures incurred by the Organization are subject to audit and possible disallowance by federal grantor agencies. If any expenditure were to be disallowed by the grantor agency as a result of such an audit, any claim for reimbursement to the grantor agency would become a liability of the Organization.

Finding Details

Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.
Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program: Research and Development Cluster Assistance Listing Number: 93.847, 93.867, & 93.103 Federal Award Identification Number and Year: Various Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires organizations to have a written procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. Condition: Prior to October 2024 the Organization did not have a written procurement policy in place that covers the requirements noted in Section 200.318 of the Code of Federal Regulations. Questioned Costs: None Context: The new policy was implemented in October 2024. Our testing concluded that the new policy covers the requirements noted in Section 200.318 of the Code of Federal Regulations. In addition, 8 of the transactions in our sample for procurement testing fall under the new policy, and we noted no instances of noncompliance in those 8 transactions. This finding is recurring solely because the new policy was not in place prior to October 2024. Cause: The new policy was being developed during 2024 Effect: Noncompliance with federal procurement requirements Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the Organization follow the new policy going forward. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the Organization.