EIN: 521317896
UEI: UYLKBRENAPG5
Audit also covers EIN: 522322791 · unlinked EINs have no separate FAC filing
Audited by: BDO USA, P.C.
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 31, 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 October 1, 2026 (32 days from today).
What is a management decision? →FAC accepted this audit on February 11, 2025 — management decision was due August 11, 2025.
FAC accepted this audit on February 24, 2024 — management decision was due August 24, 2024.
2023-001: Internal Controls over Compliance and Compliance with Equipment and Real Property Management: Criteria or Specific Requirement – 2 CFR Part 200.313(d) outlines procedures for managing equipment (including replacement equipment whether acquired in whole or in part under a Federal award until disposition takes place). At a minimum, equipment and real property must meet the following requirements. (1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award number under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage or theft must be investigated. (4) Adequate maintenance procedures must be developed to keep the property in good condition. (5) If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return. Condition – During our testing of equipment and property inventory compliance, we identified six pieces of equipment totaling approximately $188,505 was not performed within the past two-years. Cause – Certain Foundation personnel did not comply with documented controls related to the physical inventory and reconciliation of property records for equipment to prevent noncompliance and the potential loss of equipment procured with Federal Funds. Effect or Potential Effect – The Foundation did not comply with 2 CFR Part 200.313. Failure to properly conduct an inventory of equipment can result in noncompliance and potential loss of equipment procured with the Federal funds. Questioned Costs – Not applicable as there were no questioned costs related to noncompliance. Context – This matter was identified through our testing of equipment records and disclosure by the Foundation of certain inventory items not being counted timely. BDO noted the equipment inventory population consists of approximately 2,800 items totaling approximately $85.5 million. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2022-001 in the 2022 report. Recommendation – We recommend that the Foundation comply with procedures to ensure compliance with 2 CFR Part 200.313 in relation to equipment and real property inventory procedures and maintenance of property records. Policies and procedures are already in place; therefore, personnel must implement those documented policies and procedures. Views of Responsible Officials and Planned Corrective Actions – Management agrees with this finding. Management is continuing several procedures to ensure equipment inventories are performed timely, incuding the review of inventory deficiency reports.
Show full finding ▾Hide full finding ▴2023-001: Internal Controls over Compliance and Compliance with Equipment and Real Property Management: Criteria or Specific Requirement – 2 CFR Part 200.313(d) outlines procedures for managing equipment (including replacement equipment whether acquired in whole or in part under a Federal award until disposition takes place). At a minimum, equipment and real property must meet the following requirements. (1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award number under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage or theft must be investigated. (4) Adequate maintenance procedures must be developed to keep the property in good condition. (5) If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return. Condition – During our testing of equipment and property inventory compliance, we identified six pieces of equipment totaling approximately $188,505 was not performed within the past two-years. Cause – Certain Foundation personnel did not comply with documented controls related to the physical inventory and reconciliation of property records for equipment to prevent noncompliance and the potential loss of equipment procured with Federal Funds. Effect or Potential Effect – The Foundation did not comply with 2 CFR Part 200.313. Failure to properly conduct an inventory of equipment can result in noncompliance and potential loss of equipment procured with the Federal funds. Questioned Costs – Not applicable as there were no questioned costs related to noncompliance. Context – This matter was identified through our testing of equipment records and disclosure by the Foundation of certain inventory items not being counted timely. BDO noted the equipment inventory population consists of approximately 2,800 items totaling approximately $85.5 million. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2022-001 in the 2022 report. Recommendation – We recommend that the Foundation comply with procedures to ensure compliance with 2 CFR Part 200.313 in relation to equipment and real property inventory procedures and maintenance of property records. Policies and procedures are already in place; therefore, personnel must implement those documented policies and procedures. Views of Responsible Officials and Planned Corrective Actions – Management agrees with this finding. Management is continuing several procedures to ensure equipment inventories are performed timely, incuding the review of inventory deficiency reports.
HJF will implement the following increased measures in FY 2024: 1. Property control staff will continue the increased use of inventories by exception. This will include reviewing maintenance records for laboratory equipment from both vendors and military installations performing these tasks on HJF’s behalf. Maintenance performances are considered physical touches and may be used for inventory counting purposes. 2. Property control staff will continue to prioritize inventories by dollar amount with a secondary emphasis on units. 3. HJF will continue to include program managers and or supervisors in the distribution of the monthly inventory deficiency reports currently received by property custodians and they remain responsible for reviewing any deficiencies.
2022-001
FAC accepted this audit on February 2, 2023 — management decision was due August 2, 2023.
Criteria or Specific Requirement - 2 CFR Part 200.313(d) outlines procedures for managing equipment (including replacement equipment whether acquired in whole or in part under a Federal award until disposition takes place). At a minimum, equipment and real property must meet the following requirements: (1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award number under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage or theft must be investigated. (4) Adequate maintenance procedures must be developed to keep the property in good condition. (5) If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return Condition - During our testing of equipment and property inventory compliance, we identified three pieces of equipment with acquisition costs totaling $207,845 where the equipment was not added to the property records in the year of purchase. In addition, an inventory count for nine pieces of equipment totaling approximately $135,992 was not performed within the past two-years. Cause - Certain Foundation personnel did not comply with documented controls related to the physical inventory and reconciliation of property records for equipment to prevent noncompliance and the potential loss of equipment procured with Federal funds. Effect or Potential Effect - The Foundation did not comply with 2 CFR Part 200.313. Failure to properly conduct an inventory of equipment and timely add equipment acquisitions to property records can result in noncompliance and potential loss of equipment procured with Federal funds. Questioned Costs - Not applicable as there were no questioned costs related to noncompliance. Context - This matter was identified through our testing of equipment records and disclosure by the Foundation of certain inventory items not being counted timely. BDO noted that three pieces of equipment were not added to the property records in the year of purchase. There was a total of 184 pieces of equipment over $5,000 added to property records in fiscal year 2022. The equipment identified had a value of $207,845 out of a total equipment and property value of $104,263,192. The nine pieces of equipment not counted within the past two-years totaled $135,992. Repeat Finding - This is not a repeat finding from the prior year. Recommendation - We recommend that the Foundation comply with procedures to ensure compliance with 2 CFR Part 200.313 in relation to equipment and real property inventory procedures and maintenance of property records. Policies and procedures are already in place; therefore, personnel must implement those documented policies and procedures. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with this finding. Please refer to management?s corrective action plan.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement - 2 CFR Part 200.313(d) outlines procedures for managing equipment (including replacement equipment whether acquired in whole or in part under a Federal award until disposition takes place). At a minimum, equipment and real property must meet the following requirements: (1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award number under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage or theft must be investigated. (4) Adequate maintenance procedures must be developed to keep the property in good condition. (5) If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return Condition - During our testing of equipment and property inventory compliance, we identified three pieces of equipment with acquisition costs totaling $207,845 where the equipment was not added to the property records in the year of purchase. In addition, an inventory count for nine pieces of equipment totaling approximately $135,992 was not performed within the past two-years. Cause - Certain Foundation personnel did not comply with documented controls related to the physical inventory and reconciliation of property records for equipment to prevent noncompliance and the potential loss of equipment procured with Federal funds. Effect or Potential Effect - The Foundation did not comply with 2 CFR Part 200.313. Failure to properly conduct an inventory of equipment and timely add equipment acquisitions to property records can result in noncompliance and potential loss of equipment procured with Federal funds. Questioned Costs - Not applicable as there were no questioned costs related to noncompliance. Context - This matter was identified through our testing of equipment records and disclosure by the Foundation of certain inventory items not being counted timely. BDO noted that three pieces of equipment were not added to the property records in the year of purchase. There was a total of 184 pieces of equipment over $5,000 added to property records in fiscal year 2022. The equipment identified had a value of $207,845 out of a total equipment and property value of $104,263,192. The nine pieces of equipment not counted within the past two-years totaled $135,992. Repeat Finding - This is not a repeat finding from the prior year. Recommendation - We recommend that the Foundation comply with procedures to ensure compliance with 2 CFR Part 200.313 in relation to equipment and real property inventory procedures and maintenance of property records. Policies and procedures are already in place; therefore, personnel must implement those documented policies and procedures. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with this finding. Please refer to management?s corrective action plan.
Finding 2022-001 Equipment and Real Property Contact: Crystal Simmons, Senior Fixed Assets and Taxation Manager Telephone number: 240-694-2168 Estimated Completion Date ? September, 2023 HJF will implement the following increased measures in FY 2023: 1) Property control staff will continue the increased use of inventories by exception. This will include reviewing maintenance records for laboratory equipment from both vendors and military installations performing these tasks on HJF?s behalf. Maintenance performances are considered physical touches and may be used for inventory counting purposes. 2) Property control staff will continue to prioritize inventories by dollar amount with a secondary emphasis on units. 3) Program managers and or supervisors will be added to the distribution of the monthly inventory deficiency reports currently received by property custodians and will be responsible for reviewing any deficiencies. 4) Finance will enhance alignment of transaction coding and screening associated with equipment recording to ensure that all acquisitions are captured at the time of initial entry and provide associated training to fixed assets, procurement and accounting staff.
FAC accepted this audit on February 1, 2022 — management decision was due August 1, 2022.
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 2021.
"See the Schedule of Findings and Questioned Costs for chart/table" Criteria or Specific Requirement ? 2 CFR Part 200.313(d) outlines procedures for managing equipment (including replacement equipment whether acquired in whole or in part under a Federal award until disposition takes place). At a minimum, equipment and real property must meet the following requirements:(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award number under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.(2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.(3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage or theft must be investigated.(4) Adequate maintenance procedures must be developed to keep the property in good condition.(5) If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return.Condition - During our testing of equipment and property inventory compliance, we identified 69 pieces of equipment with acquisition costs totaling $902,893 for which the Foundation is held responsible by the Federal government that were not reconciled with the physical inventory within the past two years. Further, we identified four pieces of equipment with acquisition costs totaling $327,161 that the Foundation did not count within one year based on their internal policy. Finally, 299 pieces of equipment totaling approximately $6.6 million, one of which was included in our testing sample, were unable to be counted within the two-year period as the Foundation was unable to gain access to multiple closed research facilities due to COVID-19.Cause - Certain Foundation personnel did not comply with documented controls related to the physical inventory and reconciliation of property records for equipment to prevent noncompliance and the potential loss of equipment procured with Federal funds. In addition, a portion of facilities where equipment is located was due to be counted were not able to be accessed due to COVID-19 restrictions.Effect or Potential Effect - The Foundation did not comply with 2 CFR Part 200.313. Failure to properly conduct an inventory of equipment and reconcile to property records can result in noncompliance and potential loss of equipment procured with Federal funds.Questioned Costs - Not applicable as there were no questioned costs related to noncompliance.Context - This matter was identified through our testing of equipment records and disclosure by the Foundation of it being barred from gaining access to various research facilities due to COVID-19. BDO noted that 69 out of 10,962 total equipment and property pieces were not reconciled to the physical inventory within the past two years. The equipment identified had a value of $902,893 out of a total equipment and property value of $100,929,646. The four pieces not accounted for in accordance with the Foundation?s policy had a value of $327,161. The 299 pieces of equipment impacted by COVID-19 facility access issues totaled approximately $6.6 million.Repeat Finding - This is a repeat finding from the prior year. This was reported as finding 2019-001 in the 2019 report.Recommendation - We recommend that the Foundation comply with procedures to ensure compliance with 2 CFR Part 200.313 in relation to equipment and real property inventory procedures and the related reconciliation with the property records. Policies and procedures are already in place; therefore, personnel must implement those documented policies and procedures. Further, in instances where COVID-19 restrictions result in the inability to access facilities and perform inventory counts as required in the future, the Foundation should obtain approval for such exceptions from the oversight agency prior to the count dates.
Show full finding ▾Hide full finding ▴"See the Schedule of Findings and Questioned Costs for chart/table" Criteria or Specific Requirement ? 2 CFR Part 200.313(d) outlines procedures for managing equipment (including replacement equipment whether acquired in whole or in part under a Federal award until disposition takes place). At a minimum, equipment and real property must meet the following requirements:(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award number under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.(2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years.(3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage or theft must be investigated.(4) Adequate maintenance procedures must be developed to keep the property in good condition.(5) If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return.Condition - During our testing of equipment and property inventory compliance, we identified 69 pieces of equipment with acquisition costs totaling $902,893 for which the Foundation is held responsible by the Federal government that were not reconciled with the physical inventory within the past two years. Further, we identified four pieces of equipment with acquisition costs totaling $327,161 that the Foundation did not count within one year based on their internal policy. Finally, 299 pieces of equipment totaling approximately $6.6 million, one of which was included in our testing sample, were unable to be counted within the two-year period as the Foundation was unable to gain access to multiple closed research facilities due to COVID-19.Cause - Certain Foundation personnel did not comply with documented controls related to the physical inventory and reconciliation of property records for equipment to prevent noncompliance and the potential loss of equipment procured with Federal funds. In addition, a portion of facilities where equipment is located was due to be counted were not able to be accessed due to COVID-19 restrictions.Effect or Potential Effect - The Foundation did not comply with 2 CFR Part 200.313. Failure to properly conduct an inventory of equipment and reconcile to property records can result in noncompliance and potential loss of equipment procured with Federal funds.Questioned Costs - Not applicable as there were no questioned costs related to noncompliance.Context - This matter was identified through our testing of equipment records and disclosure by the Foundation of it being barred from gaining access to various research facilities due to COVID-19. BDO noted that 69 out of 10,962 total equipment and property pieces were not reconciled to the physical inventory within the past two years. The equipment identified had a value of $902,893 out of a total equipment and property value of $100,929,646. The four pieces not accounted for in accordance with the Foundation?s policy had a value of $327,161. The 299 pieces of equipment impacted by COVID-19 facility access issues totaled approximately $6.6 million.Repeat Finding - This is a repeat finding from the prior year. This was reported as finding 2019-001 in the 2019 report.Recommendation - We recommend that the Foundation comply with procedures to ensure compliance with 2 CFR Part 200.313 in relation to equipment and real property inventory procedures and the related reconciliation with the property records. Policies and procedures are already in place; therefore, personnel must implement those documented policies and procedures. Further, in instances where COVID-19 restrictions result in the inability to access facilities and perform inventory counts as required in the future, the Foundation should obtain approval for such exceptions from the oversight agency prior to the count dates.
Finding 2020-001 Equipment and Real PropertyContact: Crystal Simmons, Senior Fixed Assets and Taxation ManagerTelephone number: 240-694-2168Estimated Completion Date ? September 2021HJF will implement the following increased measures in FY 2021:1)Property custodian training will be extended to include program managers and/or supervisors. Program managers and/or supervisors will be added to the distribution of the monthly inventory deficiency reports currently received by property custodians.2)Property control staff will no longer hand receipt computer equipment when conducting annual inventories. They will focus on the inventory of federal equipment. However, property control staff will continue to track computer purchases in Asset Panda. Program staff and IT personnel will be responsible for assigning computer equipment to staff.3)Property control staff will continue the increased use of inventories by exception. This will include reviewing maintenance records for laboratory equipment from both vendors and military installations performing these tasks on HJF?s behalf. Maintenance performance are considered physical touches and may be used for inventory counting purposes.4)Property control staff will continue to prioritize inventories by dollar amount with a secondary emphasis on units.5)In instances where COVID-19 restrictions result in the inability to access facilities in the future, the Foundation will request approval for such exceptions from the oversight agency.
2019-001
FAC accepted this audit on February 24, 2020 — management decision was due August 24, 2020.
?See Schedule of Findings and Questioned Costs for chart/table? Criteria or Specific Requirement ? 2 CFR Part 200.313(d) outlines procedures for managing equipment (including replacement equipment whether acquired in whole or in part under a Federal award until disposition takes place). At a minimum, equipment and real property must meet the following requirements: (1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award number under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage or theft must be investigated. (4) Adequate maintenance procedures must be developed to keep the property in good condition. (5) If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return. Condition - During our testing of equipment and property compliance, we identified 35 pieces of equipment with acquisition costs totaling $477,908 for which the Foundation is held responsible by the Federal government that were not reconciled with the physical inventory within the past two years. Additionally, one equipment acquisition out of 40 tested werewas recorded at the incorrect acquisition cost. Cause - The Foundation did not implement sufficient controls in relation to the physical inventory and reconciliation of property records for equipment to prevent noncompliance and the potential loss of equipment procured with Federal funds. The Foundation also did not comply with federal requirements related to recording equipment purchases at the correct cost for reporting purposes. Effect or Ppotential Eeffect - The Foundation did not comply with 2 CFR Part 200.313. Failure to properly conduct an inventory of equipment and reconcile to property records can result in noncompliance and potential loss of equipment procured with Federal funds. Questioned Costs - Not applicable as there were no questioned costs related to noncompliance. Context - This matter was identified through our testing of equipment records. BDO noted that 35 out of 11,177 total equipment and property pieces were not reconciled to the physical inventory within the past two years. The equipment identified had a value of $477,908 out of a total equipment and property value of $101,702,614. Repeat Finding - This is a repeat finding from the prior year. This was reported as finding 2018-001 in the 2018 report. Recommendation - We recommend that the Foundation comply with procedures to ensure compliance with 2 CFR Part 200.313 in relation to equipment and real property inventory procedures and the related reconciliation with the property records. Policies and procedures are already in place; therefore personnel must implement those documented policies and procedures. Views of Responsible Officials and Planned Corrective Actions - Please refer to management?s corrective action plan.
Show full finding ▾Hide full finding ▴?See Schedule of Findings and Questioned Costs for chart/table? Criteria or Specific Requirement ? 2 CFR Part 200.313(d) outlines procedures for managing equipment (including replacement equipment whether acquired in whole or in part under a Federal award until disposition takes place). At a minimum, equipment and real property must meet the following requirements: (1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award number under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage or theft must be investigated. (4) Adequate maintenance procedures must be developed to keep the property in good condition. (5) If the non-Federal entity is authorized or required to sell the property, proper sales procedures must be established to ensure the highest possible return. Condition - During our testing of equipment and property compliance, we identified 35 pieces of equipment with acquisition costs totaling $477,908 for which the Foundation is held responsible by the Federal government that were not reconciled with the physical inventory within the past two years. Additionally, one equipment acquisition out of 40 tested werewas recorded at the incorrect acquisition cost. Cause - The Foundation did not implement sufficient controls in relation to the physical inventory and reconciliation of property records for equipment to prevent noncompliance and the potential loss of equipment procured with Federal funds. The Foundation also did not comply with federal requirements related to recording equipment purchases at the correct cost for reporting purposes. Effect or Ppotential Eeffect - The Foundation did not comply with 2 CFR Part 200.313. Failure to properly conduct an inventory of equipment and reconcile to property records can result in noncompliance and potential loss of equipment procured with Federal funds. Questioned Costs - Not applicable as there were no questioned costs related to noncompliance. Context - This matter was identified through our testing of equipment records. BDO noted that 35 out of 11,177 total equipment and property pieces were not reconciled to the physical inventory within the past two years. The equipment identified had a value of $477,908 out of a total equipment and property value of $101,702,614. Repeat Finding - This is a repeat finding from the prior year. This was reported as finding 2018-001 in the 2018 report. Recommendation - We recommend that the Foundation comply with procedures to ensure compliance with 2 CFR Part 200.313 in relation to equipment and real property inventory procedures and the related reconciliation with the property records. Policies and procedures are already in place; therefore personnel must implement those documented policies and procedures. Views of Responsible Officials and Planned Corrective Actions - Please refer to management?s corrective action plan.
Finding 2019-001 Equipment and Real Property Contact: Crystal Simmons, Senior Fixed Assets and Taxation Manager Telephone number: 240-694-2168 Estimated Completion Date ? June, 2020 HJF will implement the following increased measures in FY 2020: 1) Increase use of inventories by exception. This will include reviewing maintenance records for laboratory equipment from both vendors and military installations performing these tasks on HJF?s behalf. Maintenance performance are considered physical touches and may be used for inventory counting purposes. 2) Increase communications with military installations logistics departments. Laboratory equipment housed on domestic military sites must be maintained on the installation?s property book. We will look to leverage that information and work to establish periodic reports via these systems. 3) Implement a travel plan to address hard to reach locations overseas. 4) Expand Asset Panda training to include video recordings. These videos will allow for more immediate and self-paced training. With increased knowledge of the system, Asset Panda usage will increase, and equipment actions can be performed as they occur. 5) Continue to prioritize inventories by dollar amount with a secondary emphasis on units. In FY19, assets were assigned risk factors with deadline dates. Assets with higher risk factors are given higher priority over other assets. This allows a more focused inventory without duplication of efforts.
2018-001
?See Schedule of Findings and Questioned Costs for chart/table?Criteria or Specific Requirement - 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart E requires that for a cost to be allowable, the cost has to be necessary and reasonable for the performance of the Federal award and conform to any limitations or exclusions set forth in the Uniform Guidance and the Federal award. Condition ? During the year ended September 30, 2019, the Foundation identified three financial improprieties that impacted two federal awards at HJFMRI locations in Tanzania. The firstOne financial impropriety related to fictitious payments made to data clerks through mobile payments. This financial impropriety amounted to $48,326. The second financial impropriety related to improper payments directed to three bank accounts that were not those of legitimate Foundation business partners, using falsified supporting documents including electronic fiscal devices (EFD) receipts, purchase orders (POs), procurement requisitions and approvers? signatures. This financial impropriety amounted to $378,220. The third financial impropriety related to mobile payments made to fictitious participants using falsified working advances and supporting documents such as daily attendance forms (DAF), participants? mobile details verification and registration form, scope of work and modified excel payment sheets.During the year ended September 30, 2018, the Foundation identified irregularities in hotel accommodation receipts claimed by certain HJFMRI Tanzania employees. The HJFMRI Internal Audit Unit conducted a review of hotel accommodation receipts in Tanzania from September 2011 through May 2018 This financial impropriety was approximately $693,496. . The Foundation notifiedd the awarding agency, the U.S. Army Medical Research Acquisition Activity, of all the findings. Questioned Costs - $1,120,042 Cause ? There were irregularities in the way in which staff followed established controls, policies and procedures, thus circumventing the controls as designed. Effect ? Questioned costs of $1,120,042, were identified resulting from the investigation that the Foundation commissioned on the three identified improprieties. Context - This matter was identified through the Foundation?s ongoing monitoring and reported to the auditors during the internal control assessment during the year ended September 30, 2019. Repeat Finding - This is not a repeat finding from the prior year. Recommendation - The Foundation should continue to monitor and assess the control environment and activities of their field offices. Further, a root cause analysis should be performed to address similarities of control deficiencies noted within the current documented internal controls.
Show full finding ▾Hide full finding ▴?See Schedule of Findings and Questioned Costs for chart/table?Criteria or Specific Requirement - 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart E requires that for a cost to be allowable, the cost has to be necessary and reasonable for the performance of the Federal award and conform to any limitations or exclusions set forth in the Uniform Guidance and the Federal award. Condition ? During the year ended September 30, 2019, the Foundation identified three financial improprieties that impacted two federal awards at HJFMRI locations in Tanzania. The firstOne financial impropriety related to fictitious payments made to data clerks through mobile payments. This financial impropriety amounted to $48,326. The second financial impropriety related to improper payments directed to three bank accounts that were not those of legitimate Foundation business partners, using falsified supporting documents including electronic fiscal devices (EFD) receipts, purchase orders (POs), procurement requisitions and approvers? signatures. This financial impropriety amounted to $378,220. The third financial impropriety related to mobile payments made to fictitious participants using falsified working advances and supporting documents such as daily attendance forms (DAF), participants? mobile details verification and registration form, scope of work and modified excel payment sheets.During the year ended September 30, 2018, the Foundation identified irregularities in hotel accommodation receipts claimed by certain HJFMRI Tanzania employees. The HJFMRI Internal Audit Unit conducted a review of hotel accommodation receipts in Tanzania from September 2011 through May 2018 This financial impropriety was approximately $693,496. . The Foundation notifiedd the awarding agency, the U.S. Army Medical Research Acquisition Activity, of all the findings. Questioned Costs - $1,120,042 Cause ? There were irregularities in the way in which staff followed established controls, policies and procedures, thus circumventing the controls as designed. Effect ? Questioned costs of $1,120,042, were identified resulting from the investigation that the Foundation commissioned on the three identified improprieties. Context - This matter was identified through the Foundation?s ongoing monitoring and reported to the auditors during the internal control assessment during the year ended September 30, 2019. Repeat Finding - This is not a repeat finding from the prior year. Recommendation - The Foundation should continue to monitor and assess the control environment and activities of their field offices. Further, a root cause analysis should be performed to address similarities of control deficiencies noted within the current documented internal controls.
Finding 2019-002 Activities Allowed or Unallowed; Allowable Cost/Cost Principles Contact: Jessica Bejarano, Vice President, Chief Ethics & Compliance Officer Telephone number: (240) 694-2082 Estimated Completion Date ? September, 2020 Beginning in fiscal year 2017, HJF significantly expanded its Ethics & Compliance program both domestically and internationally, to include enhanced support for anonymous ethics and compliance reporting and global internal audit capacity. HJF self-identified the matters described in this finding, completed thorough internal audits of each and conducted a fraud risk assessment and two forensic audits using an independent third party firm. Further, all of the matters identified were self-reported both to external auditors and funding authorities and the costs were removed from sponsored program accounts. HJF also reported fraudulent activity to appropriate Tanzanian authorities as required by local law. HJF has undertaken significant concurrent steps to mitigate the risk of the occurrence of fraud in the future in the following areas: ? Investigation and termination of implicated personnel; ? Reorganization of transaction review and authorization processes; ? Internal control system enhancement. As a result of extensive forensic investigation, HJF has identified staff implicated in falsified bank and mobile payment transactions. Certain identified staff were immediately suspended and subsequently terminated following the legally required disciplinary process. A review will be conducted for all other implicated staff, and appropriate actions taken. During FY 2019, HJF took the following steps to strengthen financial transaction review: ? Approval authority for outgoing payments was removed from intermediary staff and centralized to the Executive Director, HJFMRI Tanzania and Director, Finance and Administration; ? A new procurement team lead was appointed within HJFMRI Tanzania who will oversee document management, source selection and price analysis; ? A newly created Controller, HJFMRI Tanzania position has been locally advertised to provide rigorous oversight to the accounting and finance functions; ? HJFMRI approved a revised accounts payable policy and procurement procedures designed to provide improved internal control. A fully revised financial and administrative organizational structure with appropriate segregation of duties and internal control roles will be defined. HJF will be implementing electronic document storage at all Tanzanian sites. This will be accompanied by an electronic invoice approval workflow system to replace manual signing. The software and operating procedures will be put in place. HJF will accelerate the process of review and implementation of biometric scanning, an extremely reliable method of verifying mobile payment recipients. A pilot will be completed.
?See Schedule of Findings and Questioned Costs for chart/table? Criteria or Specific Requirement - Per terms of the pass-through agreement, the Foundation is required to comply with the Institutional Animal Care and Use Committee (IACUC) agreement which requires an annual report of animal use to be submitted to IACUC. Condition ? During our testing of reporting compliance with animal use requirements, we noted two (2) out of forty (40) annual reports tested were not submitted to IACUC. Although no animals were purchased, reports are required to be submitted annually to prevent the protocol to go into expired status and for the Foundation to ensure research compliance and terms and conditions of each award are met. Questioned Costs - Not applicable as there were no questioned costs related to noncompliance. Cause - This was an oversight by the Principal Investigator in filing the necessary reports. Effect - Failure to submit reports could result in the lack of necessary approval from IACUC. Further, since the annual reports were not submitted, IACUC?s review of the animal protocols were not obtained. Context - The Foundation did not comply with the reporting requirements of the major program for two of 40 annual reports required to be submitted to IACUC. Repeat Finding - This is a repeat finding from the prior year. This was reported as finding 2018-004 in the 2018 report. Recommendation - We recommend the Foundation to enforce comply with its internal policies and procedures to ensuring necessary reports are filed with IACUC related to animal use.
Show full finding ▾Hide full finding ▴?See Schedule of Findings and Questioned Costs for chart/table? Criteria or Specific Requirement - Per terms of the pass-through agreement, the Foundation is required to comply with the Institutional Animal Care and Use Committee (IACUC) agreement which requires an annual report of animal use to be submitted to IACUC. Condition ? During our testing of reporting compliance with animal use requirements, we noted two (2) out of forty (40) annual reports tested were not submitted to IACUC. Although no animals were purchased, reports are required to be submitted annually to prevent the protocol to go into expired status and for the Foundation to ensure research compliance and terms and conditions of each award are met. Questioned Costs - Not applicable as there were no questioned costs related to noncompliance. Cause - This was an oversight by the Principal Investigator in filing the necessary reports. Effect - Failure to submit reports could result in the lack of necessary approval from IACUC. Further, since the annual reports were not submitted, IACUC?s review of the animal protocols were not obtained. Context - The Foundation did not comply with the reporting requirements of the major program for two of 40 annual reports required to be submitted to IACUC. Repeat Finding - This is a repeat finding from the prior year. This was reported as finding 2018-004 in the 2018 report. Recommendation - We recommend the Foundation to enforce comply with its internal policies and procedures to ensuring necessary reports are filed with IACUC related to animal use.
Finding 2019-003: Special Tests and Provisions Contact ? Marianne Spevak, Director - Office of Regulatory Affairs and Research Compliance Telephone: (240) 694-2067 Estimated Completion Date ? September, 2020 The Office of Regulatory Affairs and Research Compliance contacts the Principal Investigator (PI) for the annual review for the animal protocols. The Principal Investigators are also notified by the administering site Institutional Animal Care and Use Committee (IACUC) of the reporting details in their approval letter. HJF and the IACUC contact the Principal Investigator for the annual reports. If no response is received and the annual report is not provided, the administering site IACUC may place a hold on the study for ordering animals. Only the administering site has this authority. By September 30, 2020, HJF will work with administering site IACUC to incorporate new language in the IACUC approval letter for those protocols receiving funding through HJF to indicate that if the PI is not in compliance with submitting annual reports, funding for the study may be placed on hold until the study returns to compliance.
2018-004
FAC accepted this audit on February 17, 2019 — management decision was due August 17, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001, 2017-002
GSA_MIGRATION
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2017-003
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 17, 2018 — management decision was due December 17, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on June 25, 2017 — management decision was due December 25, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
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