FAC Explorer

Audit 357424

FY End
2024-12-31
Total Expended
$6.62M
Findings
44
Programs
11
Organization: Altarum Institute and Subsidiaries (MI)
Year: 2024 Accepted: 2025-05-29
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561760 2024-002 Significant Deficiency - AB
561761 2024-002 Significant Deficiency - AB
561762 2024-002 Significant Deficiency - AB
561763 2024-002 Significant Deficiency - AB
561764 2024-002 Significant Deficiency - AB
561765 2024-002 Significant Deficiency - AB
561766 2024-002 Significant Deficiency - AB
561767 2024-002 Significant Deficiency - AB
561768 2024-002 Significant Deficiency - AB
561769 2024-002 Significant Deficiency - AB
561770 2024-002 Significant Deficiency - AB
561771 2024-002 Significant Deficiency - AB
561772 2024-002 Significant Deficiency - AB
561773 2024-002 Significant Deficiency - AB
561774 2024-002 Significant Deficiency - AB
561775 2024-002 Significant Deficiency - AB
561776 2024-002 Significant Deficiency - AB
561777 2024-002 Significant Deficiency - AB
561778 2024-002 Significant Deficiency - AB
561779 2024-002 Significant Deficiency - AB
561780 2024-002 Significant Deficiency - AB
561781 2024-002 Significant Deficiency - AB
1138202 2024-002 Significant Deficiency - AB
1138203 2024-002 Significant Deficiency - AB
1138204 2024-002 Significant Deficiency - AB
1138205 2024-002 Significant Deficiency - AB
1138206 2024-002 Significant Deficiency - AB
1138207 2024-002 Significant Deficiency - AB
1138208 2024-002 Significant Deficiency - AB
1138209 2024-002 Significant Deficiency - AB
1138210 2024-002 Significant Deficiency - AB
1138211 2024-002 Significant Deficiency - AB
1138212 2024-002 Significant Deficiency - AB
1138213 2024-002 Significant Deficiency - AB
1138214 2024-002 Significant Deficiency - AB
1138215 2024-002 Significant Deficiency - AB
1138216 2024-002 Significant Deficiency - AB
1138217 2024-002 Significant Deficiency - AB
1138218 2024-002 Significant Deficiency - AB
1138219 2024-002 Significant Deficiency - AB
1138220 2024-002 Significant Deficiency - AB
1138221 2024-002 Significant Deficiency - AB
1138222 2024-002 Significant Deficiency - AB
1138223 2024-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.978 Sexually Transmitted Diseases (std) Provider Education Grants $714,874 Yes 1
93.636 Aca - Reinvestment of Civil Money Penalties to Benefit Nursing Home Residents $659,564 Yes 1
93.226 Research on Healthcare Costs, Quality and Outcomes $546,180 Yes 1
93.110 Maternal and Child Health Federal Consolidated Programs $198,147 Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $166,191 Yes 1
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $94,066 Yes 1
93.778 Medical Assistance Program $59,975 Yes 1
10.224 Fund for Rural America_research, Education, and Extension Activities $35,239 Yes 1
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $24,218 Yes 1
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $10,212 Yes 1
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $9,166 Yes 1

Contacts

Name Title Type
W87EWFMEBBD1 Denise Sturm, CPA Auditee
2027765136 Michelle Fowler, CPA Auditor
No contacts on file

Notes to SEFA

Title: Pass-Through Agencies Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Altarum Institute and Subsidiaries (the “Institute”) under programs of the federal government for the year ended December 31, 2024. 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 Institute, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Institute. Expenditures reported on the Schedule are reported on the accrual basis of accounting which is described in Note 1 to the Institute’s consolidated financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the Institute has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The Institute receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: “See the Notes to the SEFA for chart/table."

Finding Details

Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-002
2024-002 – Indirect Costs Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Activities Allowed and Unallowed, and Allowable Costs/Cost Principles). Program. Research and Development Cluster; all Assistance Listing Numbers; all Award Numbers. Criteria. Per the Institute's negotiated indirect cost rate proposal, each indirect cost rate has an associated cost pool in which indirect cost rate percentages are established. Condition. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). Cause. This condition appears to be an oversight in including a cost in the indirect cost pool base which was not approved in the approved provisional general and administrative indirect cost rate calculation. Effect. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. Costs that were questioned were $239,370. Recommendation. We recommend that the Institute review its policies and procedures in regards to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.