FAC Explorer

Audit 371680

FY End
2023-12-31
Total Expended
$4.43M
Findings
4
Programs
4
Organization: American College of Medical Genetics and Genomics (MD)
Year: 2023 Accepted: 2025-11-03
Auditor: GELMAN ROSENBERG & FREEDMAN

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1161727 2023-004 Material Weakness Yes L
1161728 2023-004 Material Weakness Yes L
1161729 2023-004 Material Weakness Yes L
1161730 2023-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.251 Newborn Screening Translational Research Network $2.44M Yes 1
93.110 National Coordinating Center: Heritable Disorders $983,954 Yes 1
93.172 National Institute of Health - National Human Genome Research Institute $693,467 Yes 1
93.110 Maternal and Child Health Bureau $318,575 Yes 1

Contacts

Name Title Type
VXD4JG9Z7D97 Melanie J. Wells Auditee
3017189603 Susan Colladay Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award activity of the College under programs of the Federal Government for the year ended December 31, 2023. Information in the 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 (Uniform Guidance). The Schedule presents only a selected portion of the operations of the College; accordingly, it is not intended to and does not present the financial position, changes in net assets or cash flows of the College.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. The College has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-004
2023-004: Late Submission of Audit Report to the Federal Audit Clearinghouse (Significant Deficiency - Reporting Compliance Area) Federal Program: All Federal Programs Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements for the submission of single audits to the Federal audit clearing house and indicates that the single audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package for the College's year ended December 31, 2023, was due to the Federal audit clearinghouse by September 30, 2024. However, the College's data collection form for 2023 was not submitted by September 30, 2024. Cause: During the 2023 audit process, the College did not provide supporting documentation for audit requests in a timely manner, which caused significant delays in completing the audit process. Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of timeliness issues with the audit process. Questioned Costs: None. Context: As a result of delays in the completion of the 2023 audit, the single audit reporting package for the year ended December 31, 2023, was not submitted timely. Identification as a Repeat Finding, if Applicable: Not a repeat finding.Recommendation: We recommend that management implement procedures and control processes to ensure that future audits are completed timely so that the single audit reporting package is submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first.