EIN: 522346043
UEI: JN9ATNKL5QZ3
Audited by: Aprio, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 2, 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 2, 2026 (1 day from today).
What is a management decision? →FAC accepted this audit on March 3, 2025 — management decision was due September 3, 2025.
FAC accepted this audit on February 27, 2024 — management decision was due August 27, 2024.
FAC accepted this audit on February 15, 2023 — management decision was due August 15, 2023.
There were deficiencies found when testing internal controls over payroll, impacting internal controls over financial reporting and internal controls over compliance. Documentation of review of timesheets by an appropriate level of supervisor was not consistent. Context: Statistical sampling was not utilized, however, sampling methods were applied using AICPA guidelines. Finding 2021-002 noted that AIM employees do maintain timesheets; however, documentation of a review of the time allocation by a supervisor was not consistent. We noted this issue continued at the beginning of the 2022 fiscal year. After policy changes as a result of addressing finding 2021-002, approval by a supervisor was documented consistently. Cause: A formal policy was not in place for the full year that would require approval of timesheets by a supervisor knowledgeable about the activity of the personnel. Effect: Internal controls were not in line with best practices and the lack of approval could result in an inaccurate charge to grants. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is a repeat finding of 2021-002. Auditor?s recommendation: We recommended that AIM adopt a policy in writing that would require all timesheets be approved by an appropriate level of supervisor. This approval must be documented and retained on file as part of the Organization?s records to support grant activity. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Show full finding ▾Hide full finding ▴Agency: Department of Health and Human Services, Centers for Disease Control and Prevention Federal Program: Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects Assistance Listing: 93.185 Grant Identification Numbers: NH231P922569 and NH231P922569C5 ? COVID-19 Grant Period: 2022 Finding 2022-001: Significant Deficiency - Internal Controls Over Payroll Criteria: Per 2 CFR 200.430(i), payroll charges must ?be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated?. Condition: There were deficiencies found when testing internal controls over payroll, impacting internal controls over financial reporting and internal controls over compliance. Documentation of review of timesheets by an appropriate level of supervisor was not consistent. Context: Statistical sampling was not utilized, however, sampling methods were applied using AICPA guidelines. Finding 2021-002 noted that AIM employees do maintain timesheets; however, documentation of a review of the time allocation by a supervisor was not consistent. We noted this issue continued at the beginning of the 2022 fiscal year. After policy changes as a result of addressing finding 2021-002, approval by a supervisor was documented consistently. Cause: A formal policy was not in place for the full year that would require approval of timesheets by a supervisor knowledgeable about the activity of the personnel. Effect: Internal controls were not in line with best practices and the lack of approval could result in an inaccurate charge to grants. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is a repeat finding of 2021-002. Auditor?s recommendation: We recommended that AIM adopt a policy in writing that would require all timesheets be approved by an appropriate level of supervisor. This approval must be documented and retained on file as part of the Organization?s records to support grant activity. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding Number 2022-001 Planned Corrective Action - Significant Deficiency ? Internal Controls Over Payroll (Documentation of review of timesheets by an appropriate level of supervisor was not consistent) This finding was originally communicated to AIM after last year?s audit. AIM has included a policy in both its Financial Policies and Procedures and its Employee Manual that requires that timesheets be submitted to and approved by the employee?s supervisor. Compliance has been consistent since mid-October 2021. Anticipated Completion Date - October 15, 2021, Responsible Contact Person - Virginia Moss, CPA, Chief Financial Officer
2021-002
During our testing for compliance over procurement, we noted that procurements anticipated to be $25,000 or more in aggregate did not have documentation showing controls over the search for suspension and debarment of contractors. Context: Procurements that were small purchases lacked documentation of researching contractors for debarment, suspension, or other exclusions from or ineligibility for participating in Federal assistance programs or activities. Statistical sampling was not used, however, sampling methods were applied using AICPA guidance. Effect: There is a possibility that the Organization enters into a contract with a party that has been debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Cause: Lack of effective policy and formal documentation to govern the procurement process around small purchases. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor?s recommendation: We recommend that the Organization update its procurement policy to address suspension and debarment procedures. We recommend that the following be performed on covered procurement and non-procurement transactions to verify that the other person/entity is not suspended or debarred. a.) Checking SAM.gov exclusions; or b.) Collecting a certification from that person or entity; or c.) Adding a clause or condition to the covered transaction. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Show full finding ▾Hide full finding ▴Agency: Department of Health and Human Services, Centers for Disease Control and Prevention Federal Program: Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects Assistance Listing: 93.185 Grant Identification Numbers: NH231P922569 and NH231P922569C5 ? COVID-19 Grant Period: 2022 Finding 2022-002: Significant Deficiency ? Procurement/Suspension and Debarment Criteria: Non-federal entities are required to verify suspension and debarment per 2 CFR 180.300. The debarment and suspension procedures are intended to prevent waste, fraud and abuse in federal procurement and non-procurement actions. Debarment or suspension of an organization or individual excludes that entity or individual from doing business with the Federal Government. These exclusions are intended to ensure that only responsible entities or individuals participate in contracts and financial assistance awards with the Federal Government. Condition: During our testing for compliance over procurement, we noted that procurements anticipated to be $25,000 or more in aggregate did not have documentation showing controls over the search for suspension and debarment of contractors. Context: Procurements that were small purchases lacked documentation of researching contractors for debarment, suspension, or other exclusions from or ineligibility for participating in Federal assistance programs or activities. Statistical sampling was not used, however, sampling methods were applied using AICPA guidance. Effect: There is a possibility that the Organization enters into a contract with a party that has been debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Cause: Lack of effective policy and formal documentation to govern the procurement process around small purchases. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor?s recommendation: We recommend that the Organization update its procurement policy to address suspension and debarment procedures. We recommend that the following be performed on covered procurement and non-procurement transactions to verify that the other person/entity is not suspended or debarred. a.) Checking SAM.gov exclusions; or b.) Collecting a certification from that person or entity; or c.) Adding a clause or condition to the covered transaction. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Finding Number 2022-002 Planned Corrective Action: Significant Deficiency ? Procurement/Suspension and Debarment (Lack of effective policy and formal documentation to govern the procurement process around small purchases) AIM has added a contractor attestation to its RFP response forms and contracts whereby the contractor attests that ?neither the organization nor its principals is currently debarred, suspended, or proposed for debarment by the Federal Government." AIM will also update its procurement policy to address suspension and debarment procedures, requiring that the following be performed on covered procurement and non-procurement transactions to verify that the other person/entity is not suspended or debarred: a) Checking SAM.gov exclusions; or b) Collecting a certification from that person or entity; or c) Adding a clause or condition to the covered transaction. Anticipated Completion Date: March 31, 2023, Responsible Contact Person: Virginia Moss, CPA, Chief Financial Officer
FAC accepted this audit on May 2, 2022 — management decision was due November 2, 2022.
There were deficiencies found when testing internal controls over payroll, impacting internal controls over financial reporting and internal controls over compliance. Documentation of review of timesheets by an appropriate level of supervisor is not consistent. Context: AIM employees do maintain timesheets, however documentation of a review of the time allocation by a supervisor is not consistent. Cause: A formal policy is not in place that would require approval of timesheets by a supervisor knowledgeable about the activity of the personnel. Effect: Internal controls are not in line with best practices and the lack of approval could result in an inaccurate charge to grants. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor?s recommendation: We recommend that AIM adopt a policy in writing that would require all timesheets be approved by an appropriate level of supervisor. This approval must be documented and retained on file as part of the Organization?s records to support grant activity. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-002: Significant Deficiency ? Internal Controls over Payroll Criteria: Per 2 CFR 200.430(i), payroll charges must ?be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated?. Condition: There were deficiencies found when testing internal controls over payroll, impacting internal controls over financial reporting and internal controls over compliance. Documentation of review of timesheets by an appropriate level of supervisor is not consistent. Context: AIM employees do maintain timesheets, however documentation of a review of the time allocation by a supervisor is not consistent. Cause: A formal policy is not in place that would require approval of timesheets by a supervisor knowledgeable about the activity of the personnel. Effect: Internal controls are not in line with best practices and the lack of approval could result in an inaccurate charge to grants. Questioned costs: There were no questioned costs related to this finding. Repeat finding: This is not a repeat finding. Auditor?s recommendation: We recommend that AIM adopt a policy in writing that would require all timesheets be approved by an appropriate level of supervisor. This approval must be documented and retained on file as part of the Organization?s records to support grant activity. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.
Proposed Response: AIM has a formal policy requiring approval of timesheets by a supervisor included in its current employee handbook, which each employee reviews and signs. AIM will improve its documentation process and its process of sharing approved timesheets (rather than hours worked) with CPA Bill Russ. AIM is currently working to incorporate tracking of time and approval of time, as well as payroll, into Zenefits, our human resources platform. This will assure documentation and retention of time worked and approval of timesheets by supervisors. Responsible Party: Finance and Grants Manager Bertrand Kila responsible for assuring timesheets are completed by employees, reviewed and approved (with signature) by supervisors, sent to CPA Bill Russ, and appropriately filed. Executive Director Claire Hannan and TBA Chief Financial Officer responsible for migration of payroll and time tracking to Zenefits. Timeline: Assurance of compliance with timesheet approval and documentation process already in place (review of procedures in February 2022); migration to Zenefits by FY23 (October 2022).
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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