EIN: 131949477
UEI: WK24BQUAPR13
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 22, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 22, 2026 (79 days from today).
What is a management decision? →During our testing of allowable costs for payroll related expenses, we noted one instance where payroll was overcharged by $125.32. Questioned costs: $125.32 Context: We noted 1 of the 40 tested payroll costs was overcharged to the grant by $125.32. Cause: The overdrawn of the funds was due to a formula error in the Organization's spreadsheet. Management's internal controls missed this miscalculation in their review of the allowable expenditures spreadsheet before costs were charged to the grant. Effect: $125.32 overcharged to grant in payroll expense. Repeat finding: No Recommendation: We recommend that the Organization reviews their calculations around payroll costs before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Blood Diseases and Resources Research Assistance Listing Number: 93.839 Award Period: 3/1/2022 – 12/31/2028 Type of Finding: - Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Section 200.430(g) states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: During our testing of allowable costs for payroll related expenses, we noted one instance where payroll was overcharged by $125.32. Questioned costs: $125.32 Context: We noted 1 of the 40 tested payroll costs was overcharged to the grant by $125.32. Cause: The overdrawn of the funds was due to a formula error in the Organization's spreadsheet. Management's internal controls missed this miscalculation in their review of the allowable expenditures spreadsheet before costs were charged to the grant. Effect: $125.32 overcharged to grant in payroll expense. Repeat finding: No Recommendation: We recommend that the Organization reviews their calculations around payroll costs before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Blood Diseases and Resources Research (ALN 93.839) Recommendation: We recommend that the Organization reviews their calculations around payroll costs before drawdowns and that evidence of this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is in the process of implementing an upgraded grants payroll allocation costs software (Paas 2.0) that contains system controls that will detect payroll changes and automatically update, thus preventing such errors in the future. In addition to these automated software controls, management will implement review procedures in parallel as a secondary measure of control to detect and prevent such errors. Management anticipates the implementation and completion of the software project and related procedures in July 2026. Name of the contact person responsible for corrective action: Mahtab Khan Planned completion date for corrective action plan: July 2026
During our testing of costs charged towards the end of a grant, we noted an instance where a cost incurred was outside of the period of performance. Questioned costs: $96.00 Context: We noted 1 of the 48 tested costs related to period of performance was incurred outside of the Federal award period of performance. Cause: The cost charged to the grant was not thoroughly reviewed to ensure the costs was incurred within the period of performance. Effect: $96.00 charged to grant outside of the period of performance. Repeat finding: No Recommendation: We recommend that the Organization reviews the dates of costs incurred before charging costs to their federal award and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Diabetes, Digestive, and Kidney Diseases Extramural Research Assistance Listing Number: 93.847 Award Period: 7/1/2023 – 6/30/2025 Type of Finding: - Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Section 200.1 states that charges to Federal awards must relate to costs incurred within the Federal award period of performance. Condition: During our testing of costs charged towards the end of a grant, we noted an instance where a cost incurred was outside of the period of performance. Questioned costs: $96.00 Context: We noted 1 of the 48 tested costs related to period of performance was incurred outside of the Federal award period of performance. Cause: The cost charged to the grant was not thoroughly reviewed to ensure the costs was incurred within the period of performance. Effect: $96.00 charged to grant outside of the period of performance. Repeat finding: No Recommendation: We recommend that the Organization reviews the dates of costs incurred before charging costs to their federal award and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Diabetes, Digestive, and Kidney Diseases Extramural Research (ALN 93.847) Recommendation: We recommend that the Organization reviews the dates of costs incurred before charging costs to their Federal award and that evidence of this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented procedure enhancements to its review and processing of grant-related costs to better detect and prevent costs being charged outside of the period of performance. Including: the period charged for costs is based on expected receipt date of the goods or services being charged; a threestep/tiered review process of costs to be charged prior to the processing of such costs; a periodic review of the periods in which costs were charged for proper period alignment. Name of the contact person responsible for corrective action: Mahtab Khan Planned completion date for corrective action plan: May 2026
During our testing of procurement, we noted that the organization has a process to review quotes from more than one vendor before entering into a transaction with a vendor. However, we noted one instance of the simplified acquisition procurement method being used with no price or rate quotations obtained from qualified sources retained on file prior to the transaction being entered. Questioned costs: $11,868.60 Context: We noted 1 of the 5 tested purchases was acquired using the simplified acquisition procurement method being used with no price or rate quotations obtained from qualified sources. Cause: Per discussion with management, The Organization did obtain price or rate quotations from more than one qualified source for a purchase made using the simplified acquisition procurement method. However, the documentation was not retained to provide evidence that this took place before entering into a transaction with that vendor. Effect: $11,868.60 purchase with no justification for procurement method chosen. Repeat finding: No Recommendation: We recommend that the Organization follows all procurement method requirements for purchases over the $10,000 micro-purchase threshold. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Blood Diseases and Resources Research Assistance Listing Number: 93.839 Award Period: 3/1/2022 – 12/31/2028 Type of Finding: - Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Section 200.320(a)(2) states that when simplified acquisition procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Condition: During our testing of procurement, we noted that the organization has a process to review quotes from more than one vendor before entering into a transaction with a vendor. However, we noted one instance of the simplified acquisition procurement method being used with no price or rate quotations obtained from qualified sources retained on file prior to the transaction being entered. Questioned costs: $11,868.60 Context: We noted 1 of the 5 tested purchases was acquired using the simplified acquisition procurement method being used with no price or rate quotations obtained from qualified sources. Cause: Per discussion with management, The Organization did obtain price or rate quotations from more than one qualified source for a purchase made using the simplified acquisition procurement method. However, the documentation was not retained to provide evidence that this took place before entering into a transaction with that vendor. Effect: $11,868.60 purchase with no justification for procurement method chosen. Repeat finding: No Recommendation: We recommend that the Organization follows all procurement method requirements for purchases over the $10,000 micro-purchase threshold. Views of responsible officials: There is no disagreement with the audit finding.
Blood Diseases and Resources Research (ALN 93.839) Recommendation: We recommend that the Organization follows all procurement method requirements for purchases over the $10k micro-purchase threshold. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented procedure enhancements to its retainment and processing of documentation for simplified acquisition procedures. Including: quotes and other qualified sources documentation is attached to the relevant purchase requisition within our ERP system prior to submission of the requisition for review and approval; a three-step/tiered review and approval process. Name of the contact person responsible for corrective action: Mahtab Khan Planned completion date for corrective action plan: May 2026
FAC accepted this audit on May 28, 2025 — management decision was due November 28, 2025.
FAC accepted this audit on May 30, 2024 — management decision was due November 30, 2024.
FAC accepted this audit on May 29, 2023 — management decision was due November 29, 2023.
During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: ? Diabetes, Digestive, and Kidney Diseases Extramural Research ? Mental Health Research Grants ? Blood Diseases and Resources Research ? Allergy and Infectious Diseases Research Assistance Listing Number: 93.847, 93.839, 93.242 and 93.855 Federal Award Identification Number and Year: ? R01HL140625-04 - November 30, 2021 to November 30, 2022 (ALN 93.839) ? R01HL145451 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R35HL161239 - March 1, 2022 to December 31, 2022 (ALN 93.839) ? P01HL149626 - July 1, 2021 to June 30, 2022 (ALN 93.839) ? R01MH118960 - March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 (ALN 93.242) ? R21MH124474 - June 1, 2021 to May 31, 2022 (ALN 93.242) ? R01AI104416 - February 1, 2021 to January 31, 2022 and February 1, 2022 to January 31, 2023 (ALN 93.855) ? R01AI078314 - March 1, 2021 to February 29, 2024 (ALN 93.855) ? R21AI153649 - June 1, 2021 to May 31, 2022 (ALN 93.855) ? U01AI60421 - August 1, 2021 to May 31, 2022 (ALN 93.855) ? P01DK032094 - August 1, 2021 to July 31, 2022 (ALN 93.847) ? R01HL155574 - July 1 2021 to May 31, 2022 (ALN 93.839) ? R21AI137790 - April 1, 2020 to March 31, 2022 (ALN 93.855) Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200.303 (a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of cash management in fiscal year 2021 audit, it was noted that there was a drawdown done in the first quarter of fiscal year 2022 that related to 2021 expenditures for which $1,090,780 was overdrawn (ALN: 93.847). Additionally, it was noted that there was no review done for the drawdown done of the first quarter of 2022 expenditures (All ALNs). Questioned costs: None. Context: We noted that the last 2021 drawdown done in 2022 was overdrawn by $1,090,780. However, it was noted as a result of the auditors bringing it to management's attention, the Organization reached out to the National Institute of Health and returned the funds on August 8, 2022 (ALN: 93.847). Furthermore, the first drawdown for 2022 expenditures was not reviewed (All ALNs). Cause: The overdraw of the funds was due to a formula error in the Organization's spreadsheet. The review issue was caused by management not following their procedures to ensure that they review the allowable expenditures spreadsheet before drawdowns are made. Effect: There was an overdraw on the last quarter of 2021 expenditures of $1,090,780 that was returned to the grantor on August 8, 2022. As a result of no review performed on the first quarter of 2022 expenditures, there could be errors not caught before drawdown. Repeat finding: No Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.
Diabetes, Digestive, and Kidney Diseases Extramural Research (ALN 93.847) Mental Health Research Grants (ALN 93.839) Blood Diseases and Resources Research (ALN 93.242) Allergy and Infectious Diseases Research (ALN 93.855) Recommendation: We recommend that the Organization review their approval policy around cash management and ensure review is performed before drawdowns and that evidence of this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have implemented the use of a preparer and reviewer for all drawdowns and added a cumulative review to the procedure. Additionally, we have moved from a quarterly to a bimonthly drawdown cycle. Name(s) of the contact person(s) responsible for corrective action: Mahtab Khan Planned completion date for corrective action plan: August 31,2022
FAC accepted this audit on September 25, 2022 — management decision was due March 25, 2023.
During our testing of allowable costs for payroll related expenses, we noted one instance of a timesheet not having documented evidence of review. Questioned costs: $383 Context: We noted one of 23 payroll costs tested did not have evidence of timesheet approval. Cause: The employee was salaried and payroll was processed before their timesheet was approved. Effect: The payroll expense allocated to major programs could differ from actual time worked. Repeat Finding: No Recommendation: We recommend management follow the control and have supervisors review and approve all time sheets. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Allergy and Infectious Disease Research Assistance Listing Number: 93.855 Award Period: 6/19/2021 ? 5/31/2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Part 200 200.303(a) states that a non-federal entity must establish and maintain effective control over federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of allowable costs for payroll related expenses, we noted one instance of a timesheet not having documented evidence of review. Questioned costs: $383 Context: We noted one of 23 payroll costs tested did not have evidence of timesheet approval. Cause: The employee was salaried and payroll was processed before their timesheet was approved. Effect: The payroll expense allocated to major programs could differ from actual time worked. Repeat Finding: No Recommendation: We recommend management follow the control and have supervisors review and approve all time sheets. Views of responsible officials: There is no disagreement with the audit finding.
2021-001 Allergy and Infectious Diseases Research ? Assistance Listing No. 93.855 Recommendation: We recommend management follow the control and have supervisors review and approve all time sheets. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With the implementation of Kronos effective with the 4/28/2022 payroll, systems controls are now in place to require sign-off on all timesheets before payroll is processed. Name(s) of the contact person(s) responsible for corrective action: Mahtab Khan Planned completion date for corrective action plan: Resolution was implemented 4/28/2022.
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
FAC accepted this audit on December 28, 2020 — management decision was due June 28, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 7, 2018 — management decision was due June 7, 2019.
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
FAC accepted this audit on November 29, 2016 — management decision was due May 29, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Minnesota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
