FAC Explorer

Audit 37679

FY End
2022-12-31
Total Expended
$2.20M
Findings
20
Programs
4
Organization: The Rogosin Institute, Inc. (NY)
Year: 2022 Accepted: 2023-09-28
Auditor: Ernst & Young

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39933 2022-002 Significant Deficiency Yes I
39934 2022-001 Material Weakness Yes M
39935 2022-002 Significant Deficiency Yes I
39936 2022-002 Significant Deficiency Yes I
39937 2022-002 Significant Deficiency Yes I
39938 2022-002 Significant Deficiency Yes I
39939 2022-002 Significant Deficiency Yes I
39940 2022-002 Significant Deficiency Yes I
39941 2022-002 Significant Deficiency Yes I
39942 2022-002 Significant Deficiency Yes I
616375 2022-002 Significant Deficiency Yes I
616376 2022-001 Material Weakness Yes M
616377 2022-002 Significant Deficiency Yes I
616378 2022-002 Significant Deficiency Yes I
616379 2022-002 Significant Deficiency Yes I
616380 2022-002 Significant Deficiency Yes I
616381 2022-002 Significant Deficiency Yes I
616382 2022-002 Significant Deficiency Yes I
616383 2022-002 Significant Deficiency Yes I
616384 2022-002 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $239,162 - 0
12.420 Military Medical Research and Development $75,897 Yes 1
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $34,671 Yes 1
93.855 Allergy, Immunology and Transplantation Research $19,527 Yes 1

Contacts

Name Title Type
RNFSMT79DVD4 Allyson Pifko Auditee
2127461551 David Wiessel Auditor
No contacts on file

Notes to SEFA

Title: COVID-19 Provider Relief Fund Accounting Policies: The consolidated financial statements contained in The Rogosin Institute, Inc. (the Institute) annual audit report are prepared on the accrual basis of accounting. Refer to the notes of the consolidated financial statements for a summary of the significant accounting policies.The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the Institute and is presented on the accrual basis of accounting. The information in the 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 (the Uniform Guidance). In accordance with applicable requirements, certain programs may be presented in a fiscal period based on the program-specific guidance (see Note 3). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the Institutes consolidated financial statements. For purposes of the Schedule, federal awards include any assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loan and loan guarantees, or other non-cash assistance.Direct and indirect costs are charged to awards in accordance with cost principles contained in the U.S. Department of Health and Human Services Cost Principles for Hospitals at 45 CFR Part 75 Appendix IX for Uniform Guidance awards. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Both Rate Explanation: The Uniform Guidance provides for a 10% de minimis indirect cost rate election. The Institute uses a combination of a federally negotiated rate or the 10% de minimis rate by award. In accordance with the U.S. Department of Health and Human Services requirements specific to Federal Assistance Listing No. 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, the amount presented on the accompanying Schedule for the year ended December 31, 2022 for Federal Assistance Listing No. 93.498 relates to (i) Provider Relief Fund (PRF) payments received from January 1, 2021 through December 31, 2021 and (ii) used for PRF-eligible activity from the period January 1, 2020 through December 31, 2022. This payment receipt period and activity period and the resulting amount presented on the accompanying Schedule for the year ended December 31, 2022 reconciles to the PRF information previously reported to the Health Resources and Services Administration (HRSA) for PRF Reporting Periods 3 and 4 as follows: (see the Notes to the SEFA for PRF tables). The lost revenues incurred by the Institute during the periods of availability through PRF Reporting Period 4 (January 1, 2020 through December 31, 2022) are in excess of the distributions received in PRF Reporting Periods 1 and 2 (which addressed payments received during April 10, 2020 to December 31, 2020, and previously reported on the Schedule of Expenditures of Federal Awards for the year ended December 31, 2021) and distributions received in PRF Reporting Periods 3 and 4 (January 1, 2021 through December 31, 2021) and, therefore, the amounts presented in the table above and on the accompanying Schedule are limited to distributions received in PRF Reporting Periods 3 and 4.

Finding Details

Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-001
Finding 2022-001 ? M. Subrecipient Monitoring Identification of the Federal Program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 93.847 / R24DK106743 Criteria or Specific Requirement: M. Subrecipient Monitoring ? A pass-through entity must evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). Condition: Management should establish and implement a policy which addresses the requirement identified above, including evaluating the results of previous audits obtained by its subrecipients including whether or not the subrecipient receives a single audit in accordance with 2 CFR part 200, subpart F, and the extent to which the same or similar subaward has been audited as a major program. Cause: Management implemented updated policies related to subrecipient monitoring during 2022; however, such policies were not in effect for the full calendar year. Effect or Potential Effect: The lack of an effective control over subrecipient monitoring resulted in instances of noncompliance identified. Questioned Costs: Not applicable. Context: In a sample of two subrecipients within the Research and Development Cluster, two instances of noncompliance were identified where it could not be ascertained that the Institute verified that subrecipients have been audited as required by 2 CFR part 200, subpart F, as Institute management did not evaluate the subrecipients? compliance. Identification as a repeat finding: This finding was reported as finding 2021-001 in the prior year. Recommendation: Management has implemented a policy over subrecipient monitoring during 2022. Management should therefore perform an annual review of Uniform Guidance grant compliance audit reports of subrecipients on an annual basis to identify and evaluate the subrecipients? risk of noncompliance for purposes of determining the appropriate subrecipient monitoring. Views of Responsible Officials: Management concurs with this audit finding. During 2022, management implemented an annual review control whereby the reports will be reviewed to ensure compliance with federal agency requirements.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-001
Finding 2022-001 ? M. Subrecipient Monitoring Identification of the Federal Program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 93.847 / R24DK106743 Criteria or Specific Requirement: M. Subrecipient Monitoring ? A pass-through entity must evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)). Condition: Management should establish and implement a policy which addresses the requirement identified above, including evaluating the results of previous audits obtained by its subrecipients including whether or not the subrecipient receives a single audit in accordance with 2 CFR part 200, subpart F, and the extent to which the same or similar subaward has been audited as a major program. Cause: Management implemented updated policies related to subrecipient monitoring during 2022; however, such policies were not in effect for the full calendar year. Effect or Potential Effect: The lack of an effective control over subrecipient monitoring resulted in instances of noncompliance identified. Questioned Costs: Not applicable. Context: In a sample of two subrecipients within the Research and Development Cluster, two instances of noncompliance were identified where it could not be ascertained that the Institute verified that subrecipients have been audited as required by 2 CFR part 200, subpart F, as Institute management did not evaluate the subrecipients? compliance. Identification as a repeat finding: This finding was reported as finding 2021-001 in the prior year. Recommendation: Management has implemented a policy over subrecipient monitoring during 2022. Management should therefore perform an annual review of Uniform Guidance grant compliance audit reports of subrecipients on an annual basis to identify and evaluate the subrecipients? risk of noncompliance for purposes of determining the appropriate subrecipient monitoring. Views of Responsible Officials: Management concurs with this audit finding. During 2022, management implemented an annual review control whereby the reports will be reviewed to ensure compliance with federal agency requirements.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.
Finding 2022-002
Finding 2022-002 ? I. Procurement and Suspension and Debarment Identification of the Federal Program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Criteria or Specific Requirement: In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, ?Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: Management was unable to provide evidence of a control being consistently performed to address the risk that the Institute may enter into a covered transaction with an entity that is suspended, debarred, or otherwise excluded. Cause: Management has established a suspension and debarment screening process for activities associated with the Institute?s Research and Development Cluster. However, the process is not designed effectively to ensure all entities with which the Institute may enter into a covered transaction are included in the screening process. Effect or Potential Effect: The lack of an effective control over suspension and debarment has the potential to result in noncompliance with the requirement. Questioned Costs: None. Context: The Institute assesses vendors upon initial entry into the Institute?s payment system and performs a monthly screening of its vendors to determine if they are either suspended, debarred or otherwise excluded. However, in a sample of seventeen vendors with activity associated with the Institute?s Research and Development Cluster, we noted that four vendors were not included in the Institute?s monthly screening process. In our testing, we noted no instances of noncompliance with suspension and debarment standards in the sample of seventeen vendors selected. Identification as a repeat finding: This finding was reported as finding 2021-003 in the prior year. Recommendation: Management should enhance the design of its control to ensure that all vendors and subrecipients associated with the Institute?s Research and Development Cluster are subject to the monthly suspension and debarment screening process. Views of Responsible Officials: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200.