EIN: 521214782
UEI: N67GERM42483
Audited by: BROWN SCHULTZ SHERIDAN AND FRITZ
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 20, 2023. 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 December 20, 2023 (990 days ago).
What is a management decision? →First tier subawards were not entered into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) portal during the audit period. Cause: Management does not have procedures in place to ensure subrecipients meeting the reporting requirement are entered into the FSRS portal. Effect: First tier subrecipients may not be reported in the FSRS portal, causing noncompliance with the FFATA. Context: There was one subrecipient agreement that met the requirements of a first tier subaward during the audit period. This subaward was not reported in the FSRS portal during the year under audit. A summarization of transactions tested, as well as questioned costs, are below. "See schedule of findings and questioned costs for chart/table" Recommendation: The Foundation should make the first-tier subaward determination when funds are awarded to subrecipients and promptly enter qualifying subawards into the FSRS portal. Brown Schultz Sheridan & Fritz (BSSF) recommends that one individual is responsible for entering the subaward into the portal and another individual is responsible for checking the portal before the deadline (one month after the subaward obligation was made). Adding this additional review of the portal would ensure that qualifying subawards are appropriately reported. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding reference: 2022-002 Federal Agency: Department of Health and Human Services Federal Program: 93.110 Maternal and Child Health Federal Consolidated Programs Requirement: Reporting Type of Finding: Material weakness in internal control over major program; Noncompliance Criteria: Any obligation to a subrecipient over $25,000 is required to be reported under the Federal Funding Accountability and Transparency Act (FFATA) requirements. Condition: First tier subawards were not entered into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) portal during the audit period. Cause: Management does not have procedures in place to ensure subrecipients meeting the reporting requirement are entered into the FSRS portal. Effect: First tier subrecipients may not be reported in the FSRS portal, causing noncompliance with the FFATA. Context: There was one subrecipient agreement that met the requirements of a first tier subaward during the audit period. This subaward was not reported in the FSRS portal during the year under audit. A summarization of transactions tested, as well as questioned costs, are below. "See schedule of findings and questioned costs for chart/table" Recommendation: The Foundation should make the first-tier subaward determination when funds are awarded to subrecipients and promptly enter qualifying subawards into the FSRS portal. Brown Schultz Sheridan & Fritz (BSSF) recommends that one individual is responsible for entering the subaward into the portal and another individual is responsible for checking the portal before the deadline (one month after the subaward obligation was made). Adding this additional review of the portal would ensure that qualifying subawards are appropriately reported. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan.
In the final No Cost Extension for this award, the reporting of the subrecipient was missed in error by IDF. Once this was realized, the CFO immediately reported this in the FSRS portal. In the previous years of funding to this sub recipient, the FSRS reports were filed in a timely manner. This sub recipient was also named and approved in the original budget with the Department of Health and Human Services, Health Resources and Services Administration. Going forward, this report is now one of several items on a newly created checklist that is an addendum to our Financial Policies and Procedures Manual. This task will be completed by the Accounting Manager. The CFO will check the portal before the next deadline to ensure this is completed and is accurate. The proof of this will also be shared with the Project Manager on any federal grant.
Expenditures incurred by the Foundation, but not yet billed to the Department of Health and Human Services, were not included in the amounts reported for federal share of expenditures. The indirect cost rate type reported did not match the type in the indirect cost rate plan approved by the Department of Health and Human Services. The Base (line 11d) and Federal Share (line 11f) of indirect expenses reported on the annual SF-425 were not cumulative. Cause: Management has not implemented adequate controls to ensure amounts reported match the requirements of the SF-425. Effect: Misreporting of information required by the federal government may lead to federal inquiries of those charged with governance. Context: The federal share of expenditures reported totaled $5,147,866. Actual expenditures incurred totaled $5,465,447. Amounts were underreported by $317,581. The Foundation reported their indirect rate type as fixed when it is provisional. The indirect cost base reported totaled $153,241 which was limited to the base for the budget period (August 1, 2021 to July 31, 2022). The actual cumulative base for the grant was $836,269. Amounts were underreported by $683,028. The federal share of indirect costs reported totaled $92,404 which was for the budget period previously stated. The actual cumulative federal share of indirect costs was $504,270. Amounts were underreported by $411,866. Recommendation: Instructions for required reporting should be read before preparing reports to ensure accurate amounts are presented. A review of the SF-425 should be done by a different individual than the preparer to catch any reporting errors. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan
Show full finding ▾Hide full finding ▴Finding reference: 2022-003 Federal Agency: Department of Health and Human Services Federal Program: 93.110 Maternal and Child Health Federal Consolidated Programs Requirement: Reporting Type of Finding: Material weakness in internal control over major program Criteria: The Foundation is required to complete annual reporting for the grant on Form SF-425, Federal Financial Report. Per SF-425 instructions, the federal share of expenditures line (10e) should include, ??the sum of cash disbursements for direct charges for property and services; the amount of indirect expense incurred; and the net increase or decrease in the amounts owed by the recipient for (1) goods and other property received; (2) services performed by employees, contractors, subrecipients, and other payees; and (3) programs for which no current services or performance are required.? The SF-425 instructions state that if an indirect cost rate is utilized, the grantee must report the type of rate (i.e. provisional, predetermined, final or fixed). The SF-425 instructions state that cumulative amounts from the date of inception of the award through the reporting period end date should be reported. Condition: Expenditures incurred by the Foundation, but not yet billed to the Department of Health and Human Services, were not included in the amounts reported for federal share of expenditures. The indirect cost rate type reported did not match the type in the indirect cost rate plan approved by the Department of Health and Human Services. The Base (line 11d) and Federal Share (line 11f) of indirect expenses reported on the annual SF-425 were not cumulative. Cause: Management has not implemented adequate controls to ensure amounts reported match the requirements of the SF-425. Effect: Misreporting of information required by the federal government may lead to federal inquiries of those charged with governance. Context: The federal share of expenditures reported totaled $5,147,866. Actual expenditures incurred totaled $5,465,447. Amounts were underreported by $317,581. The Foundation reported their indirect rate type as fixed when it is provisional. The indirect cost base reported totaled $153,241 which was limited to the base for the budget period (August 1, 2021 to July 31, 2022). The actual cumulative base for the grant was $836,269. Amounts were underreported by $683,028. The federal share of indirect costs reported totaled $92,404 which was for the budget period previously stated. The actual cumulative federal share of indirect costs was $504,270. Amounts were underreported by $411,866. Recommendation: Instructions for required reporting should be read before preparing reports to ensure accurate amounts are presented. A review of the SF-425 should be done by a different individual than the preparer to catch any reporting errors. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan
Our internal Financial Policies and Procedures manual will be updated with a link to the most current instructions for the SF-425. The information on the SF-425 will be entered into the Payment Management System (PMS) by the Accounting Manager, followed by a review by the CFO before the final submission. This will provide additional oversight to prevent errors such as the incorrect Indirect Cost Rate type. It will also ensure that all indirect expenses are entered as a cumulative amount over the life of the grant, and not only indirect expenses for the current year of the grant. If invoices are received after the SF-425 is submitted, which is the case here, the SF-425 will be revised and resubmitted to update the amounts reported for the federal share of expenditures in lieu of waiting until the next reporting phase to provide the updated information. The errors noted on the SF-425 have been corrected. IDF will also take any applicable workshop training provided by the federal agency providing any grant funding, in this case, the HRSA Healthy Grants Workshops.
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
FAC accepted this audit on August 10, 2021 — management decision was due February 10, 2022.
FAC accepted this audit on September 23, 2020 — management decision was due March 23, 2021.
FAC accepted this audit on June 18, 2019 — management decision was due December 18, 2019.
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.
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