Finding 2022-002: U.S. Department of Health and Human Services - Regents of the University of California San Francisco - Allergy and Infectious Diseases Research - Assistance Listing No. 93.855.U.S. Department of Health and Human Services - Palo Alto Veterans Institute for Research - Family and Community Violence Prevention Program - Assistance Listing No. 93.910. Allowable Costs, Significant Deficiency Auditor Recommendation: We recommend the Organization enhance its year-end close process to include calculating the indirects charged to all federal awards for the entire year to ensure the indirects have been properly charged to the grant and with the correct rate. Corrective Action: The Standard Operating Procedures (SOPs) for the Grants & Contracts department have been enhanced to include the current indirect rates through the monitoring process of the Grants Milestone Calendar. As previously noted, this cornerstone process reminds the grants department of a monthly review for all areas of each grant. This provides insight of the progression of the grant, meeting or exceeding thresholds and milestones, the project timeline of the grant, accuracy for invoicing, correct indirect rates, and so on. This is monitored on a monthly basis through the Operations Timeline Schedule, moving through the monthly system and is reviewed, and approved by the Grants Director, then the Executive Director. This is an actionable item in the system. Responsible Party: Grants Department, and Executive Director Anticipated Completion Date: This corrective action is currently in effect as of April 30, 2023