Audit 404546

INVOICE CODING - Federal Agency: National Institutes of Health. Award Names: The Function of Germ Granule Processes that Maintain Pluripotency in the C. Elegans Germline. Program Year: January 1, 2025 – December 31, 2025. Assistance Listing Numbers: 93.859. Repeat Finding: This is not a repeat finding. Criteria: Costs are necessary and reasonable for the performance of the federal award and allocable under the principles of 2 CFR 200, Subpart E. Condition: One invoice charged to the grant in the amount of $1,955 should have been allocated to a different grant. Context: Internal control review procedures did not correctly identify that the invoice was charged to the incorrect grant. Effect: Cost was charged to the wrong grant. Cause: Error in invoice coding. Recommendation: Review procedures should be enhanced to ensure approved costs are charged to the appropriate grant. Views of Responsible Officials: This mistake of grant attribution was subsequently corrected completely. The issue was attributable to a manual process that has been replaced by electronic processing. The electronic procurement system significantly reduces, and in most cases eliminates, data entry and manual translation between procurement and posting to a particular grant. Adequate review and oversight processes are in place and this issue does not reflect a systemic failure.