FAC Explorer

Audit 361194

FY End
2023-12-31
Total Expended
$1.25M
Findings
6
Programs
3
Organization: Idaho Immunization Coalition, Inc. (ID)
Year: 2023 Accepted: 2025-07-01
Auditor: Sorren CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569948 2023-003 Material Weakness - B
569949 2023-004 Material Weakness - B
569950 2023-005 Material Weakness - B
1146390 2023-003 Material Weakness - B
1146391 2023-004 Material Weakness - B
1146392 2023-005 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.268 Immunization Cooperative Agreements $873,290 Yes 3
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $223,102 - 0
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $133,922 - 0

Contacts

Name Title Type
DEJKHNU5K1E5 Karen Sharpnack Auditee
2089611514 Morgan Browning Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - 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: Y Rate Explanation: IDAHO IMMUNIZATION COALITION, INC. HAS ELECTED TO USE THE 10 PERCENT DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS INCLUDE THE FEDERAL AWARD ACTIVITY OF IDAHO IMMUNIZATION COALITION, INC. UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED DECEMBER 31, 2023. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF IDAHO IMMUNIZATION COALITION, INC., IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF IDAHO IMMUNIZATION COALITION, INC..
Title: NOTE D - SUBRECIPIENTS 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: Y Rate Explanation: IDAHO IMMUNIZATION COALITION, INC. HAS ELECTED TO USE THE 10 PERCENT DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. IDAHO IMMUNIZATION COALITION, INC. DID NOT HAVE ANY AWARDS THAT WERE PASSED THROUGH TO SUBRECIPIENTS FOR THE YEAR ENDED DECEMBER 31, 2023.

Finding Details

Finding 2023-003
NONPROFIT ENTITIES MUST ENSURE DIRECT COSTS CHARGED TO THE FEDERAL AWARD ARE: 1) NECESSARY AND REASONABLE FOR THE PERFORMANCE OF THE FEDERAL AWARD AND ALLOCABLE UNDER THE PRINCIPLES OF 2 CFR 200, SUBPART E; 2) WERE NOT INCLUDED AS A COST OF ANY OTHER FEDERALLY FINANCED PROGRAM IN EITHER THE CURRENT OR A PRIOR PERIOD, AND; 3) COSTS ARE ADEQUATELY DOCUMENTED. IDAHO IMMUNIZATION COALITION, INC. WAS UNABLE TO PROVIDE DOCUMENTATION TO SUPPORT REASONABLE COSTS ASSOCIATED WITH PAYROLL SALARY AND ASSOCIATED FRINGE PAYROLL COSTS. ADDITIONALLY, IDAHO IMMUNIZATION COALITION, INC. DID NOT HAVE A PROCESS IN PLACE TO SUPPORT APPROPRIATE INTERNAL CONTROLS TO ENSURE COMPLIANCE REQUIREMENTS WERE MET.
Finding 2023-004
SOME FEDERAL AWARDS MAY CONTAIN COST LIMITATIONS ON RECOVERY OF INDIRECT COSTS THAT DIFFER FROM THE FEDERALLY NEGOTIATED INDIRECT COST RATES. IN THESE CASES, THE INDIRECT COST RATE WILL BE SPECIFIED IN THE AWARD, AD DESCRIBED IN 2 CFR SECTIONS 200.210(A)(15) AND 200.331(A)(1)(XIII). NONPROFIT ORGANIZATIONS MUST CONFORM TO COST PRINCIPLES IN 2 CFR PART 200, SUBPART E, APPENDIX IV, AND CAS (IF APPLICABLE), AND IN ACCORDANCE WITH ANY NEGOTIATED RATE AGREEMENTS AND SPECIFIC AWARD CONDITIONS/LIMITATIONS. ADDITIONALLY, RATES USED MUST BE IN ACCORDANCE WITH THE TERMS AND CONDITIONS OF THE AWARD AND THE AMOUNTS CLAIMED MUST BE APPLIED TO THE APPROPRIATE BASE. IDAHO IMMUNIZATION COALITION, INC. WAS UNABLE TO PROVIDE DOCUMENTATION OF AN APPROPRIATE BASE OF EXPENDITURES FOR THE AWARD APPROVED RATE WAS APPLIED TO.
Finding 2023-005
NONPROFIT ORGANIZATIONS MUST CONFORM TO COST PRINCIPLES IN 2 CFR PART 200. COSTS WERE NOT INCLUDED AS A COST OF ANY OTHER FEDERALLY FINANCE PROGRAM IN EITHER THE CURRENT OR THE PRIOR PERIOD. COSTS ARE ADEQUATELY DOCUMENTED. IDAHO IMMUNIZATION COALITION, INC. WAS UNABLE TO PROVIDE DOCUMENTATION TO SUPPORT EXPENDITURES REPORTED UNDER A SINGLE FEDERAL PROGRAM. EXPENDITURES SUBMITTED FOR MONTHLY DRAW REIMBURSEMENTS WERE REPORTED IN MULTIPLE CLASS ACCOUNTS FOR VARIOUS PROGRAMS AND ADMINISTRATION CLASSES AND COULD NOT BE TIED TO ACTUAL EXPENSES INCURRED.
Finding 2023-003
NONPROFIT ENTITIES MUST ENSURE DIRECT COSTS CHARGED TO THE FEDERAL AWARD ARE: 1) NECESSARY AND REASONABLE FOR THE PERFORMANCE OF THE FEDERAL AWARD AND ALLOCABLE UNDER THE PRINCIPLES OF 2 CFR 200, SUBPART E; 2) WERE NOT INCLUDED AS A COST OF ANY OTHER FEDERALLY FINANCED PROGRAM IN EITHER THE CURRENT OR A PRIOR PERIOD, AND; 3) COSTS ARE ADEQUATELY DOCUMENTED. IDAHO IMMUNIZATION COALITION, INC. WAS UNABLE TO PROVIDE DOCUMENTATION TO SUPPORT REASONABLE COSTS ASSOCIATED WITH PAYROLL SALARY AND ASSOCIATED FRINGE PAYROLL COSTS. ADDITIONALLY, IDAHO IMMUNIZATION COALITION, INC. DID NOT HAVE A PROCESS IN PLACE TO SUPPORT APPROPRIATE INTERNAL CONTROLS TO ENSURE COMPLIANCE REQUIREMENTS WERE MET.
Finding 2023-004
SOME FEDERAL AWARDS MAY CONTAIN COST LIMITATIONS ON RECOVERY OF INDIRECT COSTS THAT DIFFER FROM THE FEDERALLY NEGOTIATED INDIRECT COST RATES. IN THESE CASES, THE INDIRECT COST RATE WILL BE SPECIFIED IN THE AWARD, AD DESCRIBED IN 2 CFR SECTIONS 200.210(A)(15) AND 200.331(A)(1)(XIII). NONPROFIT ORGANIZATIONS MUST CONFORM TO COST PRINCIPLES IN 2 CFR PART 200, SUBPART E, APPENDIX IV, AND CAS (IF APPLICABLE), AND IN ACCORDANCE WITH ANY NEGOTIATED RATE AGREEMENTS AND SPECIFIC AWARD CONDITIONS/LIMITATIONS. ADDITIONALLY, RATES USED MUST BE IN ACCORDANCE WITH THE TERMS AND CONDITIONS OF THE AWARD AND THE AMOUNTS CLAIMED MUST BE APPLIED TO THE APPROPRIATE BASE. IDAHO IMMUNIZATION COALITION, INC. WAS UNABLE TO PROVIDE DOCUMENTATION OF AN APPROPRIATE BASE OF EXPENDITURES FOR THE AWARD APPROVED RATE WAS APPLIED TO.
Finding 2023-005
NONPROFIT ORGANIZATIONS MUST CONFORM TO COST PRINCIPLES IN 2 CFR PART 200. COSTS WERE NOT INCLUDED AS A COST OF ANY OTHER FEDERALLY FINANCE PROGRAM IN EITHER THE CURRENT OR THE PRIOR PERIOD. COSTS ARE ADEQUATELY DOCUMENTED. IDAHO IMMUNIZATION COALITION, INC. WAS UNABLE TO PROVIDE DOCUMENTATION TO SUPPORT EXPENDITURES REPORTED UNDER A SINGLE FEDERAL PROGRAM. EXPENDITURES SUBMITTED FOR MONTHLY DRAW REIMBURSEMENTS WERE REPORTED IN MULTIPLE CLASS ACCOUNTS FOR VARIOUS PROGRAMS AND ADMINISTRATION CLASSES AND COULD NOT BE TIED TO ACTUAL EXPENSES INCURRED.