FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
FINDING: 2025-001 - Suspension and Debarment Federal Program: Research and Development Cluster – Various ALNs Federal Agency: U.S Department of Defense and U.S. Department of Health and Human Services Statement of Condition: The Foundation did not follow internal control procedures designed to ensure compliance with suspension and debarment requirements for covered contracts. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the Foundation did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Criteria: In accordance with 2 CFR Part 200.303, a non-Federal entity must establish and maintain effective internal control over Federal awards that provide reasonable assurance that the non-Federal entity manages the Federal award in accordance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: The Foundation did not follow the internal control procedures to document the review of the SAM.gov exclusion list prior to contract execution. Effect: The lack of following internal control procedures to review the verification of suspension and debarment prior to entering into contracts, agreements, and grants, could result in the Foundation entering into covered transactions with entities that are suspended and debarred which is not allowed under the Research and Development Cluster. Although no actual noncompliance was identified during our procedures, the lack of documented verification represents a deficiency in internal control over compliance that could adversely affect the Foundation's ability to comply with suspension and debarment requirements. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Foundation consistently apply written procedures to verify, prior to executing any covered transaction expected to equal or exceed $25,000, that the prospective contractor is not suspended, debarred, or otherwise excluded. The Foundation should document its verification by retaining a dated SAM.gov exclusion search printout (or equivalent screenshot), obtaining a certification from the contractor, or including an appropriate suspension and debarment clause in the agreement. Evidence of the review and approval should be retained in the procurement file to demonstrate compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.