FAC Explorer

Audit 35900

FY End
2022-06-30
Total Expended
$927,366
Findings
2
Programs
1
Organization: International Society of Travel Medicine, Inc. (GA)
Year: 2022 Accepted: 2023-01-23
Auditor: Fulton & Kozak LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31411 2022-002 Significant Deficiency - B
607853 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.860 Emerging Infections Sentinel Networks $208,279 Yes 0

Contacts

Name Title Type
QHR5CK9355N5 Jaclyn Simon Auditee
4043738282 Dan Soles Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of International Society of Travel Medicine, Inc. under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule of expenditures presents only a selected portion of the operations of ISTM, it is not intended to and does not present the financial position, changes in net assets, or cash flows.

Finding Details

Finding 2022-002
Finding 2022-002: Allowable Costs/Cost Principles ? Personnel Time Allocations Compliance Requirement: Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency and Nonmaterial Noncompliance Federal Agency: Department of Health and Human Services AL Numbers and Titles: 93.860 ? Emerging Infections Sentinel Networks Federal Award Number: 6 NU50CK000478 Questioned Costs: $9,728 Repeat Finding: No Criteria: Per the HHS Policies, compensation costs are allowable to the extent that they are reasonable, conform to the established policy of the organization consistently applied regardless of the source of funds, and reflect no more than the percentage of time actually devoted to the project. Condition: Salaries and wages were charged to the project based on projected amounts and not actual incurred costs. Cause: As a result of this oversight error, the Society overcharged $9,728 of direct costs. Sufficient review controls were not in place to detect the overcharge. Effect: Failure to charge the actual percentage of time devoted to the project may lead to noncompliance with grant terms and conditions. Recommendation: We recommend that the entity strengthen its internal controls over the allocation of employee time charged to federal grants in order to ensure that costs charged to the program were accounted for in accordance with the applicable cost principles. Views of Responsible Officials Corrective Actions: Management agrees with this finding. Please refer to the Corrective Action Plan.
Finding 2022-002
Finding 2022-002: Allowable Costs/Cost Principles ? Personnel Time Allocations Compliance Requirement: Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency and Nonmaterial Noncompliance Federal Agency: Department of Health and Human Services AL Numbers and Titles: 93.860 ? Emerging Infections Sentinel Networks Federal Award Number: 6 NU50CK000478 Questioned Costs: $9,728 Repeat Finding: No Criteria: Per the HHS Policies, compensation costs are allowable to the extent that they are reasonable, conform to the established policy of the organization consistently applied regardless of the source of funds, and reflect no more than the percentage of time actually devoted to the project. Condition: Salaries and wages were charged to the project based on projected amounts and not actual incurred costs. Cause: As a result of this oversight error, the Society overcharged $9,728 of direct costs. Sufficient review controls were not in place to detect the overcharge. Effect: Failure to charge the actual percentage of time devoted to the project may lead to noncompliance with grant terms and conditions. Recommendation: We recommend that the entity strengthen its internal controls over the allocation of employee time charged to federal grants in order to ensure that costs charged to the program were accounted for in accordance with the applicable cost principles. Views of Responsible Officials Corrective Actions: Management agrees with this finding. Please refer to the Corrective Action Plan.