Audit 408062

FY End
2025-12-31
Total Expended
$5.29M
Findings
17
Programs
7
Year: 2025 Accepted: 2026-07-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1224830 2025-002 Material Weakness Yes L
1224831 2025-002 Material Weakness Yes L
1224832 2025-002 Material Weakness Yes L
1224833 2025-002 Material Weakness Yes L
1224834 2025-002 Material Weakness Yes L
1224835 2025-002 Material Weakness Yes L
1224836 2025-002 Material Weakness Yes L
1224837 2025-002 Material Weakness Yes L
1224838 2025-002 Material Weakness Yes L
1224839 2025-002 Material Weakness Yes L
1224840 2025-002 Material Weakness Yes L
1224841 2025-002 Material Weakness Yes L
1224842 2025-002 Material Weakness Yes L
1224843 2025-002 Material Weakness Yes L
1224844 2025-002 Material Weakness Yes L
1224845 2025-002 Material Weakness Yes L
1224846 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
12.RD Default Agency $3.64M Yes 1
12.420 MILITARY MEDICAL RESEARCH AND DEVELOPMENT $205,173 Yes 1
93.399 CANCER CONTROL $81,049 Yes 1
12.750 UNIFORMED SERVICES UNIVERSITY MEDICAL RESEARCH PROJECTS $29,696 Yes 1
93.286 DISCOVERY AND APPLIED RESEARCH FOR TECHNOLOGICAL INNOVATIONS TO IMPROVE HUMAN HEALTH $5,691 Yes 1
93.866 AGING RESEARCH $2,000 Yes 1
93.855 ALLERGY, IMMUNOLOGY AND TRANSPLANTATION RESEARCH $1,382 Yes 1

Contacts

Name Title Type
HWJMRNTHN8H8 Alicia Swan Auditee
2105175541 Rachel Webster Auditor
No contacts on file

Notes to SEFA

The Foundation has elected not to use the de minims indirect cost rate allowed under the Uniform Guidance. For grants signed before October 1, 2024, this rate was 10%. For grants signed after October 1, 2024, this de minimis indirect cost rate has increased to 15%.
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), certain programs have been clustered in determining major programs. All of the Foundation for Advancing Veterans’ Health Research, Inc. programs are included as one research and development cluster.
Of the federal expenditures presented in the Schedule, the Foundation provided federal awards to subrecipients as follows: CFDA No.12.420 12.RD Federal Program Military Medical Research and Development Ahuja VIRAMP Amount Provided to Subrecipients $377,412 $375,362 As a subrecipient, the Foundation has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these sub-awards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.

Finding Details

Research and Development Cluster Criteria: Principal Investigators did not receive timely financial information for most of 2025 and to date in 2026. Condition: The Foundation’s financial team was behind in processing invoices and disbursements. The financial team is currently working to get caught up. Effect: The Principal Investigators did not have sufficient financial information to properly budget and plan ahead for their projects. Cause: This condition was due to ineffective procedures and reporting from management that were not monitored by the Board for their effectiveness in quarterly board meetings. Recommendation: We recommend that the Foundation get caught up and hold meetings with each Principal Investigator to answer any questions they have. The goal would be to make sure they are comfortable with the reporting that is being done timely going forward. We also recommend that policies and procedures in place be reviewed and updated to ensure that this issue doesn’t recur in the future. Views of responsible officials and planned corrective actions: The Foundation agrees with this finding and will implement a corrective action plan based on this recommendation.