Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.