FAC Explorer

Audit 401404

FY End
2024-12-31
Total Expended
$6.46M
Findings
8
Programs
6
Organization: Access to Advanced Health Institute (WA)
Year: 2024 Accepted: 2026-05-14
Auditor: 911194016

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214663 2024-002 Material Weakness Yes B
1214664 2024-002 Material Weakness Yes B
1214665 2024-002 Material Weakness Yes B
1214666 2024-002 Material Weakness Yes B
1214667 2024-002 Material Weakness Yes B
1214668 2024-002 Material Weakness Yes B
1214669 2024-002 Material Weakness Yes B
1214670 2024-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
93.RD Multivalent Flavivirus Vaccine Development Using a Flexible Replication RNA Platform $2.78M Yes 1
93.RD Advanced Development and Clinical Evaluation of a Synthetic Intranasal Entamoeba Histolytica Vaccine Containing Adjuvant $1.34M Yes 1
93.RD Development of Vaccine Candidates for Biodefenses, AMR Infections and Emerging Infectious Diseases $1.32M Yes 1
12.420 MILITARY MEDICAL RESEARCH AND DEVELOPMENT $50,523 Yes 1
93.RD Adjuvant Discovery Program $47,422 Yes 1
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $9,244 Yes 1

Contacts

Name Title Type
EMQ1ANLATYS6 Casey Felipe Auditee
2065186250 Candice Avery Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Access to Advanced Health Institute dba Infectious Disease Research Institute and subsidiary (collective, AAHI) under programs of the federal government for the year ended December 31, 2024. 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 AAHI, it is not intended to and does not present the financial position, changes in net assets, or cash flows of AAHI.
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.
AAHI has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Significant deficiency in internal control over compliance and compliance as it relates to allowable costs and activities. Federal Agency: All awards within the Research and Development Cluster Program Title: All awards within the Research and Development Cluster Assistance Listing Number: All awards within the Research and Development Cluster Award Number: All awards within the Research and Development Cluster Award Period: All awards within the Research and Development Cluster Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Section 200.303 requires that each recipient of federal awards “Establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition/Context for Evaluation During our audit, we tested nonpayroll costs charged to the federal awards for adherence to necessary compliance requirements and internal control over compliance requirements. Out of 25 sample selections, we noted the following related to seven sample items: - Five of seven sample items selected involved overcharges to the grants. All five showed management approval for the incorrect amounts. - One of seven sample items selected had no supporting documentation. - One of seven sample items had no management approval. Questioned Costs $1,790 Effect or Potential Effect AAHI may have charged unallowable or incorrect costs to the federal awards. Repeat Finding No. Recommendation We recommend AAHI implement the necessary internal controls to (1) ensure documentation is retained to support costs spent on federal awards and (2) ensure all costs are properly approved and for the correct amounts. Views of Responsible Officials of Auditee Management concurs with the finding and has provided the accompanying corrective action plan.