Biomedical Research Foundation of Northwest LouisianaNon-Profit

Criteria: Department of Health and Human Services set the criteria for annual Federal Financial Reports (FFR). These reports are due annually or upon the completion of the project. The annual FFR reports must be submitted and reviewed within a 90-day period based upon the end of the Entity’s reporting period. Reports should be supported by applicable accounting and performance records. Universe/Population: The total population was the annual Federal Financial Report (FFR) covering the consecutive 12-month budget period, required to be reported through the Payment Management System (PMS). EisnerAmper selected the one annual FFR report for testing of compliance requirements applicable to the program. Condition: BRF did not submit the annual FFR report covering the period October 1, 2023 – September 30, 2024 by the submission deadline. The annual FFR had a submission deadline of December 28, 2024 (90 days after end of the reporting period). Cause: BRF lacks an established control monitoring timely submission of annual FFR reports. Effect: Failure to comply with the reporting requirement may result in: deferral or additional restriction of future funding decisions, restrictions being placed on the Entity’s PMS account, or denial of future funding by the Department of Health and Human Services. Questions Costs: None. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: The Entity should establish a formalized control to monitor timely submission of reports. Management’s Response: BRF concurs with the observation and will implement procedures on new grants in the future.

Criteria: The Uniform Guidance federal regulations were fully effective as of December 26, 2017. The regulations (200.320) require, among other things, that procurement for small purchases of goods and services in an amount between the $10,000 to $250,000, follow the small purchase procedures and obtain an adequate number of prices\quotes be obtained. Condition: While testing compliance with the Federal procurement regulations, 2 vendors were identified with expenditures greater than $10,000 and less than $250,000 and testing was performed relating to the documentation to support the procurement process. The vendors provided goods and technical services during year ended September 30, 2021. Compliance testing focused on the proper awarding of the contracts to determine compliance with the procurement regulations. The contracts totaled $83,907. There was no documentation maintained to demonstrate that quotes and prices were obtained for 1 of the 2 vendors in accordance with Federal procurement regulations. Cause: Due to the time constraints involved with converting to a remote learning environment personnel administering the grants did not execute and enforce BRF's purchasing policy containing the Uniform Guidance requirements, specifically maintaining adequate documentation to support compliance with procurement of goods and services. Effect: BRF is not in compliance with the requirements of the Uniform Guidance Procurement regulations or BRF policies. Questioned Costs: None Universe/Population Size: The total universe considered to be all vendors of BRF whose transactions for the year ended September 30, 2021, exceeded the micro-purchase threshold of $10,000. Based on these requirements, the total universe is 2 vendors totaling $83,907. This is also considered the population size. Sample Size: The total universe/population size of two (2) vendors was selected for testing. Recommendation: We recommend that BRF reinforce with its personnel the need to fully follow its policies and procedures for purchases made with federal awards so that federal procurement regulations are followed. Repeat Finding: No