EIN: 520595110
UEI: FTMTDMBR29C7
Audit also covers EIN: 520595111 · unlinked EINs have no separate FAC filing
Audited by: KPMG LLP
Cognizant agency: 12 [Department of Defense]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 20, 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 September 20, 2026 (22 days from today).
What is a management decision? →Finding 2025-001: Period of Performance and Allowability Federal Agency: Department of Health and Human Services Federal Division: National Institutes of Health Federal Program: Research and Development (R&D) Cluster (ALN 93.866) Federal Award Year: September 15, 2017 – May 31, 2024 Federal Award Number: R01AG057725 Criteria Section 2 Code of Federal Regulations (CFR) 200.309, states that costs charged to a federal award must be incurred during the approved period of performance. Section 2 CFR 200.403, indicates that costs must be allowable under Federal awards. CFR 200.303, states the non-Federal entity must establish and maintain effective internal control over the 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, including proper perspective We sampled 50 University R&D procurement transactions aggregating $5,834,093 and identified one instance where the vendor was paid despite the services not being performed and outside the federal award’s period of performance. Costs in the amount of $286,140 were determined to be unallowable and outside of the period of performance. Total procurement expenditures within the University’s R&D program aggregated $166,760,329. Cause and Effect The control in place over period of performance was not operating at a level of precision to prevent or detect non-compliance. There was insufficient review and monitoring of vendor invoices by the departmental management to ensure that costs were incurred within the approved period of performance which resulted in costs being incurred on the award after the period of performance ended. Questioned Costs There are known questioned costs of $468,555, inclusive of $286,140 direct costs and $182,415 indirect costs. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend that the University reinforce its policies and internal controls over grant expenditure review. Specifically, expenditures should be verified for compliance with the grant period of performance and confirmation that services were performed. Periodic training for staff responsible for grant administration is also recommended. Views of Responsible Officials The University accepts this finding and has removed the questioned costs from the award. Management will reinforce and reiterate our internal controls around 2 CFR 200 to the staff. Management will provide targeted 2 CFR 200 training to the impacted department.
Show full finding ▾Hide full finding ▴Finding 2025-001: Period of Performance and Allowability Federal Agency: Department of Health and Human Services Federal Division: National Institutes of Health Federal Program: Research and Development (R&D) Cluster (ALN 93.866) Federal Award Year: September 15, 2017 – May 31, 2024 Federal Award Number: R01AG057725 Criteria Section 2 Code of Federal Regulations (CFR) 200.309, states that costs charged to a federal award must be incurred during the approved period of performance. Section 2 CFR 200.403, indicates that costs must be allowable under Federal awards. CFR 200.303, states the non-Federal entity must establish and maintain effective internal control over the 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, including proper perspective We sampled 50 University R&D procurement transactions aggregating $5,834,093 and identified one instance where the vendor was paid despite the services not being performed and outside the federal award’s period of performance. Costs in the amount of $286,140 were determined to be unallowable and outside of the period of performance. Total procurement expenditures within the University’s R&D program aggregated $166,760,329. Cause and Effect The control in place over period of performance was not operating at a level of precision to prevent or detect non-compliance. There was insufficient review and monitoring of vendor invoices by the departmental management to ensure that costs were incurred within the approved period of performance which resulted in costs being incurred on the award after the period of performance ended. Questioned Costs There are known questioned costs of $468,555, inclusive of $286,140 direct costs and $182,415 indirect costs. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend that the University reinforce its policies and internal controls over grant expenditure review. Specifically, expenditures should be verified for compliance with the grant period of performance and confirmation that services were performed. Periodic training for staff responsible for grant administration is also recommended. Views of Responsible Officials The University accepts this finding and has removed the questioned costs from the award. Management will reinforce and reiterate our internal controls around 2 CFR 200 to the staff. Management will provide targeted 2 CFR 200 training to the impacted department.
Corrective Action Plan: The University accepts this finding and has removed the questioned costs from the award. Management will reinforce and reiterate the internal controls process to the staff responsible for the review of the grant expenditures during the financial reporting process. Management will also communicate via our Financial Administrative Bulletin to the grants administration community our internal controls around 2 CFR 200. Management will conduct 2 CFR 200 training with the impacted departmental grant administration by March 5, 2026 Completion Date: March 31, 2026 Contact Person: Paul Gasior 443-997-8141
FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
FAC accepted this audit on March 19, 2023 — management decision was due September 19, 2023.
FAC accepted this audit on September 5, 2022 — management decision was due March 5, 2023.
During our testwork over the NIH salary cap, we identified one individual in a sample of 40 with a salary charged to an award in excess of the salary cap of $199,300 by $1,182. Cause and effect: While there is a control in place to review all effort charged to NIH grants to ensure that charges, including any relevant cost transfers, do not exceed the defined salary cap, a manual error did occur during the review process of the defined salary cap charged to NIH grants. As a result, salaries were charged to the award and recovered by the University that exceeded the applicable limit. Identification of questioned costs: Known questioned costs totaling $1,182. The sampled NIH salary population was $2,113,395. Total NIH allowable salary charged was $47,174,922. Sample selection: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding: Finding 2021-001 is not a repeat finding. Recommendations: We recommend that management of the University review its current policies and reinforce through training the elements necessary to fully comply with its policies and all requirements governing salary cap allowability. Views of Responsible Officials The University accepts this finding and has removed the questioned costs from the award. The University does have internal controls in place to ensure salary cap thresholds are not exceeded. Management will reinforce and reiterate the internal controls to the staff surrounding the review of the NIH salary cap.
Show full finding ▾Hide full finding ▴Finding No. 2021-001: Allowability of Costs Federal Program: Research and Development of Academic and Other Divisions, CFDA No. 93.867, Award No. P007567901 Federal Agency: U.S. Department of Health and Human Services (HHS)Pass through entity: University of Minnesota Federal Award year: September 30, 2019 to July 31, 2023 Criteria: Uniform Guidance Part ?200.300(b), statutory and national policy requirements, establishes that the non- Federal entity is responsible for complying with all requirements of the Federal award. Federal awards under the Consolidated Appropriations Act 2016 (H.R. 2029) granted by HHS National Institute of Health (NIH), have restrictions on the amount of direct salary charged to the awards limited to the Executive Level II of the Federal Executive pay scale (salary cap). Uniform Guidance Part ?200.408, limitation on allowance of costs, states that the Federal award may be subject to statutory requirements that limit the allowability of costs. When the maximum allowable under a limitation is less than the total amount of the award, the amount not recoverable under the Federal award may not be charged to the Federal award. Condition: During our testwork over the NIH salary cap, we identified one individual in a sample of 40 with a salary charged to an award in excess of the salary cap of $199,300 by $1,182. Cause and effect: While there is a control in place to review all effort charged to NIH grants to ensure that charges, including any relevant cost transfers, do not exceed the defined salary cap, a manual error did occur during the review process of the defined salary cap charged to NIH grants. As a result, salaries were charged to the award and recovered by the University that exceeded the applicable limit. Identification of questioned costs: Known questioned costs totaling $1,182. The sampled NIH salary population was $2,113,395. Total NIH allowable salary charged was $47,174,922. Sample selection: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding: Finding 2021-001 is not a repeat finding. Recommendations: We recommend that management of the University review its current policies and reinforce through training the elements necessary to fully comply with its policies and all requirements governing salary cap allowability. Views of Responsible Officials The University accepts this finding and has removed the questioned costs from the award. The University does have internal controls in place to ensure salary cap thresholds are not exceeded. Management will reinforce and reiterate the internal controls to the staff surrounding the review of the NIH salary cap.
Finding 2021-001: NIH Salary Cap Allowability Recommendation: The University should review its current policies and reinforce through training the elements necessary to fully comply with its policies and all requirements governing salary cap allowability. Views of Responsible Officials The University accepts this finding and has removed the questioned costs from the award. The University currently has internal controls in place to ensure salary cap thresholds are not exceeded. Johns Hopkins University?s Correction Action Plan: Management will reinforce and reiterate the internal controls process to the staff responsible for the review of the NIH Salary cap. Completion Date: Completed Contact Person: Paul Gasior 443-997-8141
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on March 12, 2020 — management decision was due September 12, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
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