Finding 637660 (2022-001)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-02-07

AI Summary

  • Core Issue: Some federal awards were incorrectly listed in the R&D Cluster on the SEFA.
  • Impacted Requirements: This misreporting violates Uniform Guidance requirements for accurate federal award reporting.
  • Recommended Follow-Up: Improve policies and procedures to ensure accurate preparation and review of the SEFA during year-end financial closing.

Finding Text

Federal Program Information: Research and Development Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - Per Uniform Guidance, ?200.510(b), the auditee shall also prepare a schedule of expenditures of Federal awards (?SEFA?) for the period covered by the auditee's financial statements. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple award years, the auditee may list the amount of Federal awards expended for each award year separately. At a minimum, the SEFA shall, list individual Federal programs by Federal agency. Federal programs included in a cluster of programs, list individual Federal programs within a cluster of programs. For Research and Development (?R&D?) Cluster awards, total Federal awards expended shall be shown either by individual award or by Federal agency and major subdivision within the Federal agency. Condition: Certain federal awards (and corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Cause: Administrative oversight with respect to reporting requirements. Effect: The School is not in compliance with reporting compliance requirements. Questioned Costs: None. Context: Two federal awards (and their corresponding expenditures) were inappropriately included within the R&D Cluster on the SEFA. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the School enhance its policies and procedures to ensure that the SEFA is appropriately prepared and properly reviewed during the year end financial statement close process.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loan Program $28.08M
84.425 Covid-19 Education Stabilization Fund Higher Education Emergency Relief Fund for Historically Black Colleges and Universities $22.49M
93.137 The National Covid-19 Resiliency Network - Ncrn: Mitigating the Impact of Covid-19 on Vulnerable Populations $14.11M
84.031 Title III Part B Strengthening Historically Black Colleges and Universities $12.18M
93.011 Communitybased Workforce to Build Covid19 Vaccine Confidence $3.17M
93.297 Statewide Network Among Partners for Parents/caregivers (snapp) $2.02M
93.297 Taking Time for Teens Program $1.32M
93.310 Southeast Enrollment Center (seec) $1.29M
93.135 Msm Prc: Advancing Health Equity Through Community-Led Applied Public Health Prevention Research and Translation $979,285
32.006 Fcc Telehealth $783,820
93.350 Georgia Clinical and Translational Science Alliance (gactsa) - Ul1 $683,729
93.822 Health Careers Opportunity Program (current) $634,085
93.647 The National African American Child and Family Research Center $606,136
93.859 Roles of Protein Degradation in the Circadian Clock $602,186
93.243 Addiction Technology Transfer Regional Center (attc) $552,181
93.310 Rapid Optimization of Covid-19 Testing for People Affected by Diabetes $543,605
93.310 First Coordination and Evaluation Center to Promote Inclusive Excellence $419,062
93.307 Clinical Research Education and Career Development (crecd) R25 Program at Msm $369,124
93.117 Preventive Medicine Residencies $368,922
93.912 Rural Communities Opioid Response-Implementation $358,184
93.865 How Maternal Hcmv Facilitates in Utero Transmission of Hiv and Impacts the Developing Fetal Immune System During Gestation $347,588
93.788 State Opioid Response Technical Assistance $344,713
93.884 Primary Care Training and Enhancement: Training Primary Care Champions $331,749
93.859 Defining the Role of Sleep in Resilience to Social Stress $307,114
93.859 Visualizing Hierarchical Processing of Photic Input to the Circadian Clock in Vivo $295,763
47.074 Excellence in Research - Investigating Smooth Muscle-Based Regulation of Non-Shivering Thermogenesis $289,955
93.859 The Role of Neuregulin-1 (nrg1) in Corpus Luteum (cl) Physiology $286,394
93.286 Aim Ahead Coordinating Center Artificial Intelligence $277,258
47.074 Excellence in Research: Neuroanatomy and Development of Mammalian Homeostatic Sleep Regulation $262,434
93.837 T32 Training Program for Institution That Promote Diversity From Morehouse School of Medicine $258,494
93.778 Quality Payment Program Small Underserved and Rural Support (qpp-Surs) $254,441
93.145 Se Aetc $254,062
93.859 The Retinal Clock Modulates Cell Viability, Retinal Circuitry and Locomotor Activity Rhythm $244,268
93.884 Physician Assistant Training in Primary Care $243,321
93.867 Melatonin Signaling in Photoreceptors $228,547
93.307 Rcmi Infrastructure for Clinical and Translational Research (rctr) (u54) $213,593
93.859 Rise: Educating Tomorrow's Biomedical Workforce $204,048
93.137 Advancing Health Equity Through Policy in the City of East Point, Georgia $203,976
47.074 Excellence in Research: Spatial & Temporal $199,808
93.350 Georgia Clinical and Translational Science Alliance (gactsa) - Kl2 $178,555
93.847 Radx-Up Supplement-Vaccine Hesitancy & Uptake $175,947
93.279 Nicotinic Acid Receptor Activation and Brain Proinflammatory Responses in Hiv-1 Transgenic Rat $170,104
93.060 Sexual Risk Avoidance Education (srae) $167,397
93.855 Immunity to Chlamydia Abortus $160,111
12.420 Repurposing Thymoquinone As Therapy $153,074
93.855 Covpn 3006 Protocol Funding (pf) Atlanta-Morehouse Protocol-Specific Site -Subaward # 0001062454 $145,164
10.855 Distance Learning and Telemedicine Loan and Grant Program (dlt) $144,415
84.425 Covid-19 Education Stabilization Fund Higher Education Emergency Relief Fund - Institutional Portion $137,741
93.837 Searching for Missing Heritability for Cardiometabolic Outcomes by Race $123,188
14.889 Choice Neighborhoods Implementation $122,485
93.853 Blood Transcriptome Profiling Following Seizures $117,956
93.879 Hiracaari: Empowering Communities to Stop the Spread of Antibiotic Resistant Infections Through Accessible Health Information $115,830
93.853 Blood Transcriptome As Ct Adjuvant to Exclude Hemorrhage... $114,559
93.859 The Role of Trpm7 in Progression of Malignant Glioma $111,453
93.989 Role of Micrornas in Malaria and Sickle Cell Severity $105,430
93.307 A Health It Based Psychoeducational Intervention for African American Prostate $97,130
93.867 Circadian Regulation of Rpe Functions $93,560
93.859 A Cholesterol Metabolite Functions As An Endogenous Neuroprotectant Through Blockade of Asic $91,098
93.113 Frontiers in Environmental Science and Health (fresh) $84,635
93.855 Covid-19 Prevention Network (covpn) Site Preparedness Funding Atl $82,975
93.318 Sars-CO V-2 Vaccine Information Equity and Demand Creation Project (covid) $79,394
93.307 Creating Peace: Community-Based Youth Violence Prevention to Address Racism and Discrimination $75,274
93.959 Partners in Prevention Project (pipp) $72,153
93.958 Child & Adolescent Psychiatric Services $71,655
93.307 Center for Transitional Research in Health Disparities $70,389
93.456 National Minority Student Coordinating Center $68,578
64.054 Ipa for Gee Young Lee $59,767
93.107 Model State-Supported Area Health Education Centers $56,894
93.837 Training Program in Hypertension $56,839
93.350 A Randomized Controlled Study to Test the Effectives of Developmental Network Coaching in the Career Advancement of Diverse Early Stage Investigators $56,715
93.266 Hw21 Hbcu Consortium Project $55,847
93.297 Replication Evidence-Based Teen Pregnancy Prevention to Scale $49,767
64.054 Ipa for Kennie Shepherd $48,428
93.853 Protective Role of Neuregulin-1 Against Cerebral Malaria-Induced Neuronal Injury and Behavioral Sequelae $47,721
93.855 Covpn 3004 Protocol Funding (pf) $46,644
93.184 Improving the Health of People with Intellectual/developmental Disabilities and Mobility Limitations in Georgia $46,341
93.989 The Ujmt Global Consortium: Building Research Capacity Through Mentored Training $44,311
93.426 Dph Chronic Disease $44,074
93.350 Georgia Clinical and Translational Science Alliance - Tl $43,903
93.853 The Bs/ms Program in Neuroscience at the Auc $40,330
93.129 Rural Communities Opioid Response Program Implementation $39,638
93.838 Nih Recover: A Multi-Site Observational Study of Post-Acute Sequelae of Sars-Cov-2 Infection in Adults $38,637
93.350 Georgia Clinical and Translational Science Alliance (ul1 Supplement-Pemu) $38,501
93.701 Cobb Scholars Program $37,342
93.959 Alcohol and Substance Abuse Prevention Project (asapp) $36,634
93.866 Deep South Resource Center for Minority Aging Research $35,633
93.853 Exploring the Role of Oxytocin in the Regulation of Neuronal Excitability $35,173
93.837 Maternal Health Community Implementation Project $35,135
93.867 Actin Cytoskeleton Regulation of Lens Architecture, Transparency and Mechanics $34,906
93.110 Center of Excellence in Maternal and Child Health in Education, Science, and Practice $32,739
93.847 Function of Mst4-Ezrin-Acap4 Signaling in Gastric Parietal Cell Secretion and Homeostasis $29,334
93.137 Advancing Health Literacy to Enhance Equitable Community Responses to Covid-19 $29,188
93.859 Uncovering Biological Markers of Disease Risk in Shift Workers $29,127
93.011 Sostento INC $28,509
64.054 Ipa for Bradon Dawkins $26,909
93.426 Gadph Chronic Disease $26,331
93.110 Leadership Education in Neurodevelopmental and Related Disorders Training Program $25,075
93.859 Targeted Nanotherapy for Prostate Cancer $24,955
93.243 Center of Excellence for Black/ African American Behavioral Health Disparities $24,876
93.226 Using A Novel Geospatial Statistical Model to Evaluate Specific Social and Ecological Determinants of Health in Children with Antibiotic Resistant Staphylococcal Infections $24,753
93.859 Kidney Injury Molecule-1 in Diabetic Nephropathy $22,368
93.242 Detection of Hiv Proteins in Urine to Diagnose Infection $22,340
93.859 Trpm7 Induces Tumorigenesis and Stemness Through Notch Activation in Glioma $21,170
93.866 Frontiers in Alzheimer's and Aging Research (fra2r) $20,419
93.867 Aim-Ahead $20,128
93.867 Early Childhood Systems Technical Assistance and Coordination Center $20,034
93.279 Northstar Node of the Clinical Trials Network: Engaging African American Faith-Based Leaders in A Substance Use Learning Collaborative (lc) $19,474
93.855 Emory Cfar Building A Pipeline-Health Equity Research Program for College & High School Students $18,942
93.847 Georgia Diabetes Translation Research Center - Core D Support Underserved $17,422
84.425 Covid-19 Education Stabilization Fund Higher Education Emergency Relief Fund - Student Aid Portion $17,369
93.638 Intergovernmental Personnel Act - Ipa $17,056
93.350 Implementing A Maternal Health and Pregnancy Outcomes...(improve) $16,424
93.853 Mechanisms of Asic-Mediated Neuronal Injury $16,168
93.855 Covpn and Hvtn Start Up Funding $15,188
93.243 Peer Prevention Navigation for Black Youth and Young, 16-24 Adults $14,313
93.279 Frontiers in Addiction Research and Pregnancy $13,980
93.630 Assessing Telehealth Experiences to Advance Health Equity for People with Disabilities in Georgia in A Post-Covid-19 Era $12,738
93.838 (1 Or 2) Genetic Epidemiology of Copd (copd Gene) $11,566
93.859 Iracda Fellowships in Research and Science Training (first) $10,101
93.137 Student Stipend $10,000
93.853 Influence of Age and Sex on Cerebral Edema Formation Following Traumatic Brain Injury $9,981
47.076 Mentoring Effectiveness in Undergraduate Research: An Examination of Its Impacts on Minority Students? Self-Efficacy and Persistence in Stem Fields $9,521
93.838 Georgia (garnering Effective Outreach and Research in Georgia for Impact Alliance) Ceal $9,012
93.839 Cost Effective Nutritional Therapy for Managing Sickle Cell Complications $8,846
93.847 Georgia Center for Diabetes Translation Research Renewal (yr 5 Pilot) $8,593
93.859 Role Ccl25-Ccr9 in Prostate Cancer $8,394
93.307 Research Centers in Minority Intuitions Rcmi Coordinating Center $8,341
93.226 Validity and Reliability Testing of National Minority Quality Forum Performance Measure (nqf #2764): Fixed-Dose Combination of Hydralazine and Isosorbide $7,568
93.135 Georgia Cares $7,183
93.859 P311 Mediated Adipogenesis, Adipocyte Plasticity and Metabolic Regulation $6,987
93.847 Georgia Diabetes Translation Center $6,703
93.865 Mechanisms by Which Trophoblasts Recruit T Cells to the Placental Villi During Maternal Hiv and Cmv CO-Infection $6,569
93.855 Clinical Trial for Uncomplicated Skin Infections in Areas of Epidemic Community-Associated Mrsa $6,419
93.307 Unc Behavior & Technology $5,852
93.853 Study in Parkinson Disease of Exercise Phase 3 Clinical Trial: Sparx3 $5,114
93.867 Bridges to Health Equity Trauma Informed Care for Migrant Health $4,779
93.350 Ga Ctsa Research Supplement to Promote Diversity in Health-Related Research $4,462
93.242 In-The-Kn.o.w (novel Approaches to Optimizing Women's Health) A Mobile Application to Optimize Hiv Prevention and Sexual and Reproductive Health Among Black Women in the United States South $4,352
93.242 Center for Aids Prevention Studies $4,347
93.859 Colorectal Cancer Disparities: Racial Differences in Colorectal Adenopolyps and Altered Expression of Mitochondrial Genes $4,043
93.307 Collaborative Approaches to Advance Minority Health Disparities Research for Biology to Bedside and Social Determinants $2,221
43.003 Temporal Impact of Simulated Microgravity on Ocular Vascular Hydrodynamics $2,079
93.866 Examining the Role of A Plant Based Diet on the Gut Microbiome, Intramuscular Fat, Adiposity and Risk for Breast Cancer in Post-Menopausal African American Women $1,870
93.837 MacRovesicles From Adipose-Derived Stem Cells for Ischemic Heart Repair $1,625
93.855 Center for Alds Research at Emory University $1,585
93.397 Morehouse School of Medicine/tuskegee U/uab Compreh Cancer Center Partnership $1,323
93.853 Protective Role of Neuregulin-1 Against Cerebral Malaria Pathogenesis and Mortality $1,205
93.266 Hiv/aids Twinning Program $1,099
93.350 Ga Clinical and Translational Sci Alliance (gactsa) $1,008
93.350 Tl Georgia Clinical and Translational Science Alliance $868
93.307 Tcc for Health Disparities: Informing & Influencing Health Policy and Practice $279
93.884 Primary Care Training and Enhancementcommunity Prevention and Maternal Health $262
93.838 Genetic Epidemiology of Copd $162
93.859 Assessment of Inflammatory Responses and Novel Systemic Signals As Potential Screening Targets of Shift-Work Related Disruption $149
93.342 Health Professions Student Loans Program $0
93.342 Primary Care Loans $0
93.342 Loans for Disadvantaged Students $0
93.859 Changes in E-S Plasticity in Aging $-35
93.788 Opioid State Targeted Response (str) Technical Assistance $-43
93.855 Frontiers in Emerging, Reemerging and Zoonotic Diseases and Diversity (ffrerzd2) $-81
93.137 Project Dads Involved in Nutrition Education (d.i.n.e.): Addressing Black Maternal Mortality and Nutrition Disparities Through Father Engagement in Georgia $-184
93.310 National Research Mentoring Network for A Diverse Biomedical Workforce $-461
93.280 Hbcu Sud Pir Initiative Evaluation Services $-1,421
93.822 Health Careers Opportunity Program $-7,391