CUAHSI consider this finding resolved. A deferred income entry of $1.233M from September 24th, 2020 was shared by the auditors with CUAHSI's current Executive Director on June 19th, 2023 and CUAHSI immediately investigated what had transpired, discovering an advanced draw was performed by prior CUAHSI staff. This information was immediately shared with the auditors. During the week of June 26th, 2023, the non-compliance was reported to the Executive Committee of the Board of Directors and shared verbally with NSF, and separately with three other NSF employees during a virtual meeting on July 14th, 2023. The non-compliance was shared more widely with additional NSF staff in writing on August 8th, 2023. As covered in the corrective action to 2019-003, CUAHSI implemented the drawdown procedure as documented in CUAHSI's Federal Grant Management Policies and Procedures Manual with two-tiered preparation and review to ensure approval is obtained from the Prime funder for working capital advances. CUAHSI also completed a return of funds from two approved advances drawn on September 25th, 2023 within a reasonable timeframe (October 10, 2023 for the first payment and November 27th, 2023 for the second payment).