FAC Explorer

Audit 57080

FY End
2022-06-30
Total Expended
$228.05M
Findings
8
Programs
13
Organization: National Foundation for the Centers for Disease Control and Prevention (GA)
Year: 2022 Accepted: 2023-03-28
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
62139 2022-001 Material Weakness - L
62140 2022-001 Material Weakness - L
62141 2022-001 Material Weakness - L
62142 2022-001 Material Weakness - L
638581 2022-001 Material Weakness - L
638582 2022-001 Material Weakness - L
638583 2022-001 Material Weakness - L
638584 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.421 Covid-19 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $173.03M Yes 0
93.185 Covid-19 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $27.46M Yes 1
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $2.31M Yes 1
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $1.29M - 0
93.318 Covid-19 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $860,763 Yes 1
10.310 Agriculture and Food Research Initiative (afri) $181,563 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $166,405 - 0
97.044 Assistance to Firefighters Grant $122,807 - 0
93.226 Research on Healthcare Costs, Quality and Outcomes $116,906 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $91,624 Yes 0
93.855 Allergy, Immunology and Transplantation Research $83,603 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $49,576 - 0
93.865 Child Health and Human Development Extramural Research $25,553 - 0

Contacts

Name Title Type
F8TEFAQNZQH8 Nedra Jones Auditee
4046530790 Kendra Lafleur Auditor
No contacts on file

Notes to SEFA

Title: Accounting Principles Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the National Foundation for the Centers for Disease Control and Prevention, Inc. (the Foundation) and is presented on the accrual basis of accounting.The information reported on this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.The purpose of the Schedule is to present a summary of those activities of the Foundation for the year ended June 30, 2022, which have been financed by the United States Government. De Minimis Rate Used: N Rate Explanation: The Foundation has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to the amount of the reimbursement. Passthrough identifying numbers are presented where available.
Title: Contingencies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the National Foundation for the Centers for Disease Control and Prevention, Inc. (the Foundation) and is presented on the accrual basis of accounting.The information reported on this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.The purpose of the Schedule is to present a summary of those activities of the Foundation for the year ended June 30, 2022, which have been financed by the United States Government. De Minimis Rate Used: N Rate Explanation: The Foundation has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Grant monies received and disbursed are for specific purposes and are subject to review by the grantor agencies. Such audits may result in certain requests for reimbursement not being paid due to disallowed expenditures. Management does not believe that such disallowance, if any, would have a material effect on its financial position. As of June 30, 2022, there were no material questioned or disallowed costs as a result of the grant audits in process or completed.
Title: Other Information Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the National Foundation for the Centers for Disease Control and Prevention, Inc. (the Foundation) and is presented on the accrual basis of accounting.The information reported on this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.The purpose of the Schedule is to present a summary of those activities of the Foundation for the year ended June 30, 2022, which have been financed by the United States Government. De Minimis Rate Used: N Rate Explanation: The Foundation has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. There were no subsidized insurance paid by the federal government, noncash assistance nor loan balances or guarantee programs for the year ended June 30, 2022.

Finding Details

Finding 2022-001
Finding 2022-001: Reporting Requirements Program Name: Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security - Assistance Listing No. 93.318 Awarding Agency: U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Material instance of Non-compliance Questioned Costs: None Context / Criteria: 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the non-federal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2 CFR Part 170 requires non-Federal entities making first-tier subawards of Federal funding to comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FAFATA requires prime recipients, such as the Foundation, to report certain information about the sub-awards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made. Condition: The Foundation did not report required information about subawards made under Assistance Listing No. 93.185 and Assistance Listing No. 93.318 to the FSRS as required by FFATA within the timeline required. Cause / Effect: The Foundation lacks established internal controls to ensure accurate and timely sub-award information is reported to the FSRS. Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials and Corrective actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2022-001
Finding 2022-001: Reporting Requirements Program Name: Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security - Assistance Listing No. 93.318 Awarding Agency: U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Material instance of Non-compliance Questioned Costs: None Context / Criteria: 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the non-federal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2 CFR Part 170 requires non-Federal entities making first-tier subawards of Federal funding to comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FAFATA requires prime recipients, such as the Foundation, to report certain information about the sub-awards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made. Condition: The Foundation did not report required information about subawards made under Assistance Listing No. 93.185 and Assistance Listing No. 93.318 to the FSRS as required by FFATA within the timeline required. Cause / Effect: The Foundation lacks established internal controls to ensure accurate and timely sub-award information is reported to the FSRS. Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials and Corrective actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2022-001
Finding 2022-001: Reporting Requirements Program Name: Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security - Assistance Listing No. 93.318 Awarding Agency: U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Material instance of Non-compliance Questioned Costs: None Context / Criteria: 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the non-federal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2 CFR Part 170 requires non-Federal entities making first-tier subawards of Federal funding to comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FAFATA requires prime recipients, such as the Foundation, to report certain information about the sub-awards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made. Condition: The Foundation did not report required information about subawards made under Assistance Listing No. 93.185 and Assistance Listing No. 93.318 to the FSRS as required by FFATA within the timeline required. Cause / Effect: The Foundation lacks established internal controls to ensure accurate and timely sub-award information is reported to the FSRS. Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials and Corrective actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2022-001
Finding 2022-001: Reporting Requirements Program Name: Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security - Assistance Listing No. 93.318 Awarding Agency: U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Material instance of Non-compliance Questioned Costs: None Context / Criteria: 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the non-federal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2 CFR Part 170 requires non-Federal entities making first-tier subawards of Federal funding to comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FAFATA requires prime recipients, such as the Foundation, to report certain information about the sub-awards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made. Condition: The Foundation did not report required information about subawards made under Assistance Listing No. 93.185 and Assistance Listing No. 93.318 to the FSRS as required by FFATA within the timeline required. Cause / Effect: The Foundation lacks established internal controls to ensure accurate and timely sub-award information is reported to the FSRS. Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials and Corrective actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2022-001
Finding 2022-001: Reporting Requirements Program Name: Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security - Assistance Listing No. 93.318 Awarding Agency: U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Material instance of Non-compliance Questioned Costs: None Context / Criteria: 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the non-federal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2 CFR Part 170 requires non-Federal entities making first-tier subawards of Federal funding to comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FAFATA requires prime recipients, such as the Foundation, to report certain information about the sub-awards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made. Condition: The Foundation did not report required information about subawards made under Assistance Listing No. 93.185 and Assistance Listing No. 93.318 to the FSRS as required by FFATA within the timeline required. Cause / Effect: The Foundation lacks established internal controls to ensure accurate and timely sub-award information is reported to the FSRS. Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials and Corrective actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2022-001
Finding 2022-001: Reporting Requirements Program Name: Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security - Assistance Listing No. 93.318 Awarding Agency: U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Material instance of Non-compliance Questioned Costs: None Context / Criteria: 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the non-federal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2 CFR Part 170 requires non-Federal entities making first-tier subawards of Federal funding to comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FAFATA requires prime recipients, such as the Foundation, to report certain information about the sub-awards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made. Condition: The Foundation did not report required information about subawards made under Assistance Listing No. 93.185 and Assistance Listing No. 93.318 to the FSRS as required by FFATA within the timeline required. Cause / Effect: The Foundation lacks established internal controls to ensure accurate and timely sub-award information is reported to the FSRS. Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials and Corrective actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2022-001
Finding 2022-001: Reporting Requirements Program Name: Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security - Assistance Listing No. 93.318 Awarding Agency: U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Material instance of Non-compliance Questioned Costs: None Context / Criteria: 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the non-federal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2 CFR Part 170 requires non-Federal entities making first-tier subawards of Federal funding to comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FAFATA requires prime recipients, such as the Foundation, to report certain information about the sub-awards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made. Condition: The Foundation did not report required information about subawards made under Assistance Listing No. 93.185 and Assistance Listing No. 93.318 to the FSRS as required by FFATA within the timeline required. Cause / Effect: The Foundation lacks established internal controls to ensure accurate and timely sub-award information is reported to the FSRS. Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials and Corrective actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2022-001
Finding 2022-001: Reporting Requirements Program Name: Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security - Assistance Listing No. 93.318 Awarding Agency: U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Material instance of Non-compliance Questioned Costs: None Context / Criteria: 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the non-federal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2 CFR Part 170 requires non-Federal entities making first-tier subawards of Federal funding to comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FAFATA requires prime recipients, such as the Foundation, to report certain information about the sub-awards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made. Condition: The Foundation did not report required information about subawards made under Assistance Listing No. 93.185 and Assistance Listing No. 93.318 to the FSRS as required by FFATA within the timeline required. Cause / Effect: The Foundation lacks established internal controls to ensure accurate and timely sub-award information is reported to the FSRS. Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials and Corrective actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.