EIN: 526056274
UEI: GSA_MIGRATION
Single Audit filed under EIN: 522087445
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Audited by: KPMG
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 March 17, 2020. 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 17, 2020 (2177 days ago).
What is a management decision? →(3) Findings and Questioned Costs Relating to Federal AwardsFinding 2019-001Federal Program: Research and Development ClusterFederal Agency: Department of Health and Human ServicesFederal Award Number: 1R01DK110096; 90AX0023 / 01-01CFDA Number: Diabetes, Digestive, and Kidney Diseases Extramural Research, CFDA No. 93.847; Leading Edge Acceleration Projects (LEAP) in Health Information Technology, CFDA No. 93.345Pass-through Entity: Texas BioMedical Research Institute; N/AFederal Award Year: 9/15/2016-8/31/2020; 9/18/2018-9/18/2023AreaCash ManagementCriteria or RequirementPer Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Subpart D, Section 200.305(b)(3)), reimbursement is the preferred method when the requirements in 2 CFR 200.305(b) cannot be met, when the Federal awarding agency sets a specific condition per 2 CFR 200.207 Specific conditions, or when the non-Federal entity requests payment by reimbursement. The non-Federal entity must disburse funds for program purposes before requesting payment from the Federal awarding agency or pass-through entity as a reimbursement.Condition Found, Including PerspectiveMHRI finance staff (General Accounting and Federal Grant Billing manager) review requests for reimbursement and draw down requests prior to their submission to ensure that all costs included on the request for reimbursement have been paid by MHRI. In our sample of 40 expenses included on requests for reimbursements, two of the items included in the request had not yet been paid at the date the request was made. While the review by MHRI finance staff was conducted, it did not identify that the invoices included within the request for reimbursement were unpaid, and therefore was not an effective control. Our sample of 40 invoices included on requests for reimbursement totaled $147,282. One item with a value of $34 was requested for reimbursement on September 24, 2018, four days prior to the Institute payment date of September 28, 2018. One item with a value of $10,460 was requested for reimbursement March 29, 2019, 14 days prior to the Institute payment date of April 12, 2019. The Federal program identification information associated with the two exceptions noted in our cash management testwork are as follows: Federal Agency: DHHS; Federal Award Number: 1R01DK110096; CFDA: 93.847 and Federal Agency: DHHS; Federal Award Number: 90AX0023 / 01-01; CFDA: 93.345.Possible Asserted Cause and EffectThe Institute did not maintain a proper level of review to ensure that expenditures related to awards that are funded on a reimbursement basis are paid prior to a reimbursement request. As a result, failure to maintain appropriate review over requests for reimbursement could result in a violation of the Uniform Guidance cash management compliance requirements (2 CFR section 200.305(b)(3)).Questioned CostsThere were no questioned costs associated with this finding.Statistical ValidityThe sample was not intended to be, and was not, a statistically valid sample.Identification of whether the audit finding is a repeat of a finding in the immediately prior audit and if so, the applicable prior year finding numberThe audit finding is not a repeat of a finding in the prior year.
Show full finding ▾Hide full finding ▴(3) Findings and Questioned Costs Relating to Federal AwardsFinding 2019-001Federal Program: Research and Development ClusterFederal Agency: Department of Health and Human ServicesFederal Award Number: 1R01DK110096; 90AX0023 / 01-01CFDA Number: Diabetes, Digestive, and Kidney Diseases Extramural Research, CFDA No. 93.847; Leading Edge Acceleration Projects (LEAP) in Health Information Technology, CFDA No. 93.345Pass-through Entity: Texas BioMedical Research Institute; N/AFederal Award Year: 9/15/2016-8/31/2020; 9/18/2018-9/18/2023AreaCash ManagementCriteria or RequirementPer Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Subpart D, Section 200.305(b)(3)), reimbursement is the preferred method when the requirements in 2 CFR 200.305(b) cannot be met, when the Federal awarding agency sets a specific condition per 2 CFR 200.207 Specific conditions, or when the non-Federal entity requests payment by reimbursement. The non-Federal entity must disburse funds for program purposes before requesting payment from the Federal awarding agency or pass-through entity as a reimbursement.Condition Found, Including PerspectiveMHRI finance staff (General Accounting and Federal Grant Billing manager) review requests for reimbursement and draw down requests prior to their submission to ensure that all costs included on the request for reimbursement have been paid by MHRI. In our sample of 40 expenses included on requests for reimbursements, two of the items included in the request had not yet been paid at the date the request was made. While the review by MHRI finance staff was conducted, it did not identify that the invoices included within the request for reimbursement were unpaid, and therefore was not an effective control. Our sample of 40 invoices included on requests for reimbursement totaled $147,282. One item with a value of $34 was requested for reimbursement on September 24, 2018, four days prior to the Institute payment date of September 28, 2018. One item with a value of $10,460 was requested for reimbursement March 29, 2019, 14 days prior to the Institute payment date of April 12, 2019. The Federal program identification information associated with the two exceptions noted in our cash management testwork are as follows: Federal Agency: DHHS; Federal Award Number: 1R01DK110096; CFDA: 93.847 and Federal Agency: DHHS; Federal Award Number: 90AX0023 / 01-01; CFDA: 93.345.Possible Asserted Cause and EffectThe Institute did not maintain a proper level of review to ensure that expenditures related to awards that are funded on a reimbursement basis are paid prior to a reimbursement request. As a result, failure to maintain appropriate review over requests for reimbursement could result in a violation of the Uniform Guidance cash management compliance requirements (2 CFR section 200.305(b)(3)).Questioned CostsThere were no questioned costs associated with this finding.Statistical ValidityThe sample was not intended to be, and was not, a statistically valid sample.Identification of whether the audit finding is a repeat of a finding in the immediately prior audit and if so, the applicable prior year finding numberThe audit finding is not a repeat of a finding in the prior year.
Corrective Action Plan for Findings Related to the Fiscal Year Ending June 30, 2019Finding 2019-001Contact: Grant D. Gonzalez, Director Financial OperationsAnticipated Completion Date: July 1, 2020While MHRI has controls in place for the approval of cash disbursements and reimbursement requests, we recognize that the current review, which includes measures to ensure proper cash management, requires consistent application and proper documentation to ensure its effectiveness. Currently, all invoices and drawdown requests are reconciled, reviewed and approved by departmental management prior to submission to Contracts and Grants Accounting for billing or drawdown. The review process has included confirming payment date in the financial system for transactions as part of the review by departmental staff; however, we will update procedures and documentation to more effectively ensure compliance.MHRI will update the current project review dataset to include information on payment date while we explore modifications to our accounts payable or billing systems. The additional data point will increase the transparency of the review to ensure greater effectiveness. While this modification to our current procedures will ensure proper documentation of the review process, we will continue to work on a system solution to prevent the billing of transactions for reimbursement prior to actual payment by MHRI.
FAC accepted this audit on March 7, 2019 — management decision was due September 7, 2019.
FAC accepted this audit on February 21, 2018 — management decision was due August 21, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 27, 2017 — management decision was due September 27, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
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