FAC Explorer

Audit 37083

FY End
2022-06-30
Total Expended
$135.22M
Findings
2
Programs
16
Organization: Management Sciences for Health, Inc. (MA)
Year: 2022 Accepted: 2022-12-01
Auditor: Grant Thornton

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39137 2022-001 Significant Deficiency Yes M
615579 2022-001 Significant Deficiency Yes M

Programs

ALN Program Spent Major Findings
98.U01 The Medicines, Technologies and Pharmaceutical Services Program (mtaps) $32.48M Yes 0
98.U05 Organized Network of Services for Everyone (onse) in Malawi $13.26M - 0
98.U03 President's Malaria Initiative Nigeria Idiq and Task Orders $12.92M - 0
98.U04 Safe, Afordable and Effective Medicines for Ukraine (safemed) $6.67M Yes 0
98.U10 Health Systems for Tuberculosis (hs4tb) Task Order Under An Idiq $3.18M Yes 1
98.U02 Usaid Foreign Assistance for Programs Overseas $1.84M - 0
98.001 Usaid Foreign Assistance for Programs Overseas $1.49M - 0
98.U06 Support H-Mother&baby-Gt $1.06M - 0
93.067 Global Aids $773,083 - 0
98.U14 Tanzania Public Sector System Strengthening (ps3) $264,332 - 0
98.U09 Health Workforce Improvement Program (hwip) in Ethiopia $246,929 - 0
98.U12 Tb Idds $181,429 - 0
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $78,825 - 0
98.U11 Rw Ihssp $69,392 - 0
98.U13 Ace3 Hscl $62,614 - 0
98.U07 Procurement & Delivery of Arvs, Task Order Under Idiq Uganda Sscs Ta Jms $12,320 - 0

Contacts

Name Title Type
QYJ2KNL8G6B5 Dianna O'Sullivan Auditee
6172509122 Claire Esten Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting poincies Accounting Policies: NOTE 1 - BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of Management Sciences for Health, Inc. and its subsidiaries (the Organization), under programs ofthe federal government for the year ended June 30, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because the Schedule presents only a selected portion of the operations of the Organization,it is not intended to and does not present the financial position, changes in net assets or cash flows of theOrganization. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Schedule lists all federal awards, both assistance and contracts. Assistance listing numbers and passthrough entity identifying numbers are presented when available.

Finding Details

Finding 2022-001
HS4TB-Global (ALN 98.U10) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), codified in 2 CFR 170.330, the disbursement should be reported in the FFATA Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward amendment obligation was made or the subcontract award modification was made. Condition: FFATA monitoring submissions were not submitted timely in the FSRS. Cause: There was not adequate tracking of report deadlines nor cross training of employees. Effect: Failure to comply with the FFATA FSRS reporting standard. Context: In a sample of six subawards, two subawards within the Organization?s submission listing were not reported timely. Identification as a repeat finding: This is a repeat of finding 2021-001. Recommendation: Management should ensure proper cross training of functions and responsibilities. Management should also create a tracking mechanism for all federal compliance reports along with due dates, responsible individual and secondary responsible individual. Views of Responsible Officials (unaudited) Management agrees with the finding.
Finding 2022-001
HS4TB-Global (ALN 98.U10) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), codified in 2 CFR 170.330, the disbursement should be reported in the FFATA Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward amendment obligation was made or the subcontract award modification was made. Condition: FFATA monitoring submissions were not submitted timely in the FSRS. Cause: There was not adequate tracking of report deadlines nor cross training of employees. Effect: Failure to comply with the FFATA FSRS reporting standard. Context: In a sample of six subawards, two subawards within the Organization?s submission listing were not reported timely. Identification as a repeat finding: This is a repeat of finding 2021-001. Recommendation: Management should ensure proper cross training of functions and responsibilities. Management should also create a tracking mechanism for all federal compliance reports along with due dates, responsible individual and secondary responsible individual. Views of Responsible Officials (unaudited) Management agrees with the finding.