FAC Explorer

Audit 370138

FY End
2024-12-31
Total Expended
$2.79M
Findings
1
Programs
1
Organization: Center for Asbestos Related Disease (MT)
Year: 2024 Accepted: 2025-09-30
Auditor: Rudd & Company PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1159411 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.534 Affordable Care Act Program for Early Detection of Certain Medical Conditions Related to Environmental Health Hazards $2.79M Yes 1

Contacts

Name Title Type
T4LBBMLJNLE7 Tracy McNew Auditee
4062939274 Dane Hancock Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center for Asbestos Related Disease and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.
The Center for Asbestos Related Disease has elected not to use the 10% de minimis cost rate.

Finding Details

Finding 2024-001
Criteria 2 CFR 200 establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. 2 CFR section 200.516(a) require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition Final financial report were not completed and submitted for 5NU61TS000295-05 award by the due date. Cause CARD failed to file the final financial report on a timely basis. Context/Sampling The final financial report was filed late. Effect Lack of compliance with designed internal controls over reporting could result in CARD reporting incorrect or incomplete information. The required final financial report was not filed by the due date. Questioned Costs None reported. Recommendation We recommend that CARD submit all reports in timely manner. This will ensure CARD is in compliance with the award and CARS’s policies. Organization Response The Organization has added all report due dates to their calendars to ensure that reports are filed in a timely manner.