Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.
Federal Agency U.S. Department of Health and Human Services Criteria 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Additionally, 2 CFR section 200.510 requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR section 200.502. Condition and Context In preparing the SEFA, Nemours management adjusted general ledger amounts for payroll adjustments recorded in the general ledger in fiscal year 2024 that related to fiscal year 2023 expenditures. These manual adjustments, were not material to the 2023 combined financial statements and related to correcting allocations of time and effort charged to federal grants. Through our allowability testing of payroll expenditures within the Research & Development Cluster, we determined the impact of these time and effort payroll corrections was not completely captured during the SEFA preparation process. As a result, adjustments to the SEFA were made of approximately $617,000. Possible Cause and Effect Because effort reporting changes were not timely identified and processed prior to the closing of the books and records for the fiscal year, there were payroll related changes impacting federal grants that were processed in the general ledger during 2024. As a result, management attempted to identify all of these changes and manually adjust the SEFA accordingly. Due to the manual nature of the process, a portion of the 2024 corrections which impacted the 2023 expenditures were not completely captured during the SEFA preparation process. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should revise its process to ensure that effort reporting changes are timely identified and processed in the appropriate period. Additionally, should changes be identified subsequent to year end, the process to identify manual adjustments to the SEFA, if any, should be reviewed for completeness. View of Responsible Officials Management agrees with the noted finding. Management notes that all payroll adjustments were completed prior to reporting any final costs to the funding agencies.