Finding 1224846 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-07-28

AI Summary

  • Core Issue: Principal Investigators lacked timely financial information for 2025 and early 2026 due to delays in invoice processing.
  • Impacted Requirements: Insufficient financial data hindered effective budgeting and project planning for Principal Investigators.
  • Recommended Follow-Up: The Foundation should catch up on financial reporting, hold meetings with Principal Investigators, and review policies to prevent future delays.

Finding Text

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

Corrective Action Plan

Recommendation: We recommend that the Foundation get caught up and hold meetings with each Principal Investigator to answer any questions they have. The goal would be to make sure they are comfortable with the reporting that is being done timely going forward. We also recommend that policies and procedures in place be reviewed and updated to ensure that this issue doesn’t recur in the future. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1. The ongoing comprehensive financial review of Principal Investigator (PI) projects will be completed to ensure all project accounts are current and accurate. As PI account reconciliation is completed, PIs will be offered the opportunity to meet with members of the accounting team to review their project financial statements. 2. A Project Financial Reporting policy will be developed for Board approval which will dictate the required frequency and format of financial reports, and which will comply with applicable policies. Templates for PI financial reporting will be improved to provide accurate, easily comprehensible and actionable information to enable PIs to make informed financial management decisions. The Finance Committee will monitor the timeliness of statement delivery. Name(s) of the contact person(s) for corrective action: Alicia Swan, Board Chair Completion date for corrective action plan: 12/31/26

Categories

Reporting

Other Findings in this Audit

  • 1224830 2025-002
    Material Weakness Repeat
  • 1224831 2025-002
    Material Weakness Repeat
  • 1224832 2025-002
    Material Weakness Repeat
  • 1224833 2025-002
    Material Weakness Repeat
  • 1224834 2025-002
    Material Weakness Repeat
  • 1224835 2025-002
    Material Weakness Repeat
  • 1224836 2025-002
    Material Weakness Repeat
  • 1224837 2025-002
    Material Weakness Repeat
  • 1224838 2025-002
    Material Weakness Repeat
  • 1224839 2025-002
    Material Weakness Repeat
  • 1224840 2025-002
    Material Weakness Repeat
  • 1224841 2025-002
    Material Weakness Repeat
  • 1224842 2025-002
    Material Weakness Repeat
  • 1224843 2025-002
    Material Weakness Repeat
  • 1224844 2025-002
    Material Weakness Repeat
  • 1224845 2025-002
    Material Weakness Repeat

Programs in Audit

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