EIN: 582106707
UEI: F8TEFAQNZQH8
Audited by: CHERRY BEKAERT LLP
Cognizant agency: 93 [Department of Health and Human Services]
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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 February 18, 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 August 18, 2026 (11 days ago).
What is a management decision? →The Foundation did not perform internal control surveys and did not document monitoring procedures surrounding follow up on corrective actions of subrecipients with audit findings in their respective single audit reports. Cause: Staffing challenges and other organizational changes resulted in the Foundation not completing certain subrecipient monitoring activities during the year ended June 30, 2025. Effect: Subrecipients expenditures may not be in compliance with federal or grant award provisions. Questioned Cost: None Context: Elements noted above for subrecipient monitoring were not consistently followed throughout the year as evidenced in our sample. We noted four out of five subrecipients tested did not have internal control surveys completed due to the cause noted above. None of our sample items had single audits with audit findings, however the enhanced monitoring response to any single audit findings was not found to have been completed for any subrecipients during the period of May-October 2025 due to the staffing challenges noted above. Recommendation: The Foundation should ensure that established policies and procedures are in place to ensure proper subrecipient monitoring activities are adhered to and if there are delays in performing certain key tasks that a plan with a timeline be developed to address when missed tasks will be completed. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2025-001 Subrecipient Monitoring Federal Agency: U.S. Department of Health and Human Services Program Title: Birth Defects and Developmental Disabilities Assistance Listing Number: 93.073 Compliance Requirement: Subrecipient monitoring Criteria: Internal control surveys are to be conducted by the Foundation to evaluate and document each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the Federal Subaward for the purpose of determining the appropriate level of subrecipient monitoring required. In addition, if a subrecipient's single audit disclosed any findings, the Foundation should consider updating its risk assessment to determine if any adjustments are needed in the subrecipient's risk level and also ensure that it issues management decisions on the subrecipient’s findings within six months. Condition: The Foundation did not perform internal control surveys and did not document monitoring procedures surrounding follow up on corrective actions of subrecipients with audit findings in their respective single audit reports. Cause: Staffing challenges and other organizational changes resulted in the Foundation not completing certain subrecipient monitoring activities during the year ended June 30, 2025. Effect: Subrecipients expenditures may not be in compliance with federal or grant award provisions. Questioned Cost: None Context: Elements noted above for subrecipient monitoring were not consistently followed throughout the year as evidenced in our sample. We noted four out of five subrecipients tested did not have internal control surveys completed due to the cause noted above. None of our sample items had single audits with audit findings, however the enhanced monitoring response to any single audit findings was not found to have been completed for any subrecipients during the period of May-October 2025 due to the staffing challenges noted above. Recommendation: The Foundation should ensure that established policies and procedures are in place to ensure proper subrecipient monitoring activities are adhered to and if there are delays in performing certain key tasks that a plan with a timeline be developed to address when missed tasks will be completed. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Finding 2025-001: Subrecipient monitoring Name of contact person: Shavone Smith, Vice President of Finance, (404) 653-0790 Recommendation: The Foundation should ensure that established policies and procedures that are in place to ensure proper subrecipient monitoring activities are adhered to and if there are delays in performing certain key tasks that a plan with a timeline be developed to address when missed tasks will be completed. Corrective action: The Foundation acknowledges that it did not obtain internal control surveys and audit certification forms for a portion of fiscal year 2025 due to reductions in force and other organizational changes which temporarily limited staff capacity to complete all monitoring activities. Internal control surveys and audit certification fully resumed in October 2025. At that time, we also went back to the period May-October 2025 to perform the procedures that were paused and completed monitoring for all subrecipient agreements that were still active. The procedures we performed retroactively did not indicate any heightened risks for the applicable subrecipients. Additionally, all current subrecipient agreements with end dates beyond October of 2025 have had monitoring completed or are scheduled to be completed (due to more recent start dates). To prevent recurrence, the Foundation has implemented procedural safeguards to ensure continuity of compliance monitoring (specifically internal control survey administration, audit certification and an audit review and follow-up) during periods of staffing or operational disruption. These safeguards include (1) reaffirming formal assignment of responsibility for internal control survey administration and audit certification/foll-up to designated roles rather than individual staff, (2) cross-training of additional personnel to perform these functions as needed, and (3) increased management review to confirm completion and timeliness of monitoring. The Foundation will proactively assess the potential impact of anticipated and unanticipated staffing changes on subrecipient monitoring and compliance activities. Management will identify critical functions (including internal controls surveys and audit certification collection) and will ensure appropriate coverage, cross-training, or alternative resources are in place to maintain compliance with federal requirements. These controls were designed to ensure continuity of compliance activities during periods of staffing transition or operational disruption. Management will monitor compliance with this process on an ongoing basis to ensure monitoring is consistently performed in accordance with policy. Proposed completion date: October 2025
FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
We noted the Vice President of Finance submits the COVID-19 financial reports but documentation of a supervisory review or review by the Vice President of Finance prior to submission is not maintained. Cause: Lack of formal approval process. Effect: Errors could be made and not detected. Questioned Cost: None Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2024-001 Documentation of Supervisory Review of Financial Reports Federal Agency: U.S. Department of Health and Human Services Program Title: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Assistance Listing Number: 93.421 Compliance Requirement: Reporting Description: The Foundation did not maintain documentation to evidence the supervisory review of COVID-19 financial reports. Criteria: Knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation and any reconciliations between source data to final reporting prior to submission. Condition: We noted the Vice President of Finance submits the COVID-19 financial reports but documentation of a supervisory review or review by the Vice President of Finance prior to submission is not maintained. Cause: Lack of formal approval process. Effect: Errors could be made and not detected. Questioned Cost: None Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Finding 2024-001: Documentation of Supervisory Review of Financial Reports Name of contact person: Shavone Smith, Vice President of Finance, (404) 653-0790 Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Corrective action: The Foundation acknowledges that it did not maintain separate documentation as evidence of the supervisory review of certain financial reports. Going forward, we will maintain written documentation via email that reports are approved by a person other than the preparer. Proposed completion date: January 2025
FAC accepted this audit on January 29, 2024 — management decision was due July 29, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
The Foundation did not report required information about subawards made under Assistance Listing No. 93.185 and Assistance Listing No. 93.318 to the FSRS as required by FFATA within the timeline required. Cause / Effect: The Foundation lacks established internal controls to ensure accurate and timely sub-award information is reported to the FSRS. Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials and Corrective actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-001: Reporting Requirements Program Name: Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security - Assistance Listing No. 93.318 Awarding Agency: U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Material instance of Non-compliance Questioned Costs: None Context / Criteria: 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the non-federal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2 CFR Part 170 requires non-Federal entities making first-tier subawards of Federal funding to comply with the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109-282), as amended by section 6202 of Public Law 110-252. Compliance with FAFATA requires prime recipients, such as the Foundation, to report certain information about the sub-awards to the FFATA Subaward Reporting System (FSRS) by the end of the month, plus 30 days, in which the award is made. Condition: The Foundation did not report required information about subawards made under Assistance Listing No. 93.185 and Assistance Listing No. 93.318 to the FSRS as required by FFATA within the timeline required. Cause / Effect: The Foundation lacks established internal controls to ensure accurate and timely sub-award information is reported to the FSRS. Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials and Corrective actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2022-01: Reporting Requirements Name of contact person: Nedra Jones, CFO Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Corrective Action: During the 2021-2022 fiscal year, the Foundation acknowledges that subaward information was not reported timely, as stipulated by FFATA. Pursuant to FFATA requirements, the Foundation has now implemented a policy and procedures to ensure accurate and timely submissions. Note that all monitoring to ensure that expenditures made by subrecipients were allowable under the applicable awards and regulatory guidance was, and continues to be, handled by the Foundation. Effective March 2023, the Foundation will submit data, as required, within 30 days after an award is received and subawards are subsequently made. All subaward data submissions are and will continue to be reviewed and subsequently approved by multiple staff, across our Legal, Finance, and Internal Operations departments. To ensure compliance with the FFATA reporting requirement, once an award is approved and subaward agreements, over the threshold of $30,000, are executed, the Foundation will employ a collaborative approach wherein the Grants Coordinator (Federal Grants and Compliance) will confer with the Federal Finance Manager (Finance) to review subaward data requirements. Once the list of sub awards to be reported is identified and approved, the reports will be submitted into FSRS. A copy of the completed data for that period, will be uploaded into the Foundation?s CRM, Salesforce, where this data will be housed under the applicable record. Proposed Completion Date: March 2023 and ongoing.
FAC accepted this audit on February 6, 2022 — management decision was due August 6, 2022.
We examined the four quarterly and the annual FFRs. We noted that two quarterly reports were not submitted timely. Cause: Due to staffing turnover, policies and procedures to ensure timely submission of financial reports were not followed. Effect: The Foundation had untimely submission of financial reports. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend that controls and procedures be evaluated and strengthened to ensure timely report submission. View of Responsible Officials: The Foundation concurs with this finding. Following the finding are management?s views and corrective action.
Show full finding ▾Hide full finding ▴2021-001 Timeliness of quarterly financial reporting submissions Federal Agency: U.S. Department of Health and Human Services Program Title: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Assistance Listing Number: 93.421 Criteria: The Foundation is required to complete and submit quarterly and annual SF-425 Federal Financial Reports (FFR). The quarterly reports are due within 30 days of quarter-end and the annual report is due within 90 days of the annual reporting period. Context/Condition: We examined the four quarterly and the annual FFRs. We noted that two quarterly reports were not submitted timely. Cause: Due to staffing turnover, policies and procedures to ensure timely submission of financial reports were not followed. Effect: The Foundation had untimely submission of financial reports. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend that controls and procedures be evaluated and strengthened to ensure timely report submission. View of Responsible Officials: The Foundation concurs with this finding. Following the finding are management?s views and corrective action.
MANAGEMENT?S VIEWS AND CORRECTIVE ACTION PLAN FOR FINDING Finding 2021-001: Timeliness of quarterly financial reporting submissions The Foundation understands the importance of timely financial reporting and did have controls in place to ensure timely submission. However, due to staff turnover in a key financial position (the staff member with access to the Payment Management System resigned) and other staffing challenges as a result of COVID-19, we were unable to meet quarterly filing deadlines for two quarters. To ensure timely submission of future financial reports, the Foundation has strengthened controls as follows: 1. There are now multiple staff with access to PMS. Both the Assistant Controller and the Federal Accounting Manager have been granted access to the system, allowing multiple persons to complete, submit and certify reports that are due. To make certain we have proper segregation of duties, the Federal Accounting Manager is responsible for completing and submitting the reports (quarterly and annual) and the Assistant Controller is responsible for certifying them within PMS. Should the Assistant Controller not be able/available to do so, the COO also has the secondary privilege and access in PMS allowing her to certify reports. 2. We have established a grants calendar which details all reporting dates/deadlines for all federal projects/programs. This calendar lists the due dates for each FCTR, FFR, programmatic report and financial report and is updated often. 3. As part of the Federal Grants Team weekly huddles, the Federal Accounting Manager identifies the reports that are upcoming and coordinates with pertinent colleagues about any needs she may have to ensure timely reporting. As a result of the strengthened internal controls and resources put forward by leadership to cement the Foundation?s commitment to timely reporting the most recent FCTR for the current period (due 9/30/21) was submitted and certified early on October 26, 2021 and we anticipate no further late reports, financial or programmatic. Person Responsible for Corrective Action Plan: Nedra Jones, CFO Anticipated Date of Completion: Corrective action has been completed as of the date of this submission.
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
While it was noted that sufficient monitoring was performed on each of the subrecipients selected for testing, there was no documentation provided of the evaluation of each subrecipient?s risk of noncompliance for purposes of determining the appropriate monitoring. Context: For CFDA # 93.391, a total of $219,951 was passed through to six subrecipients. Three of the subrecipients, totaling $165,000, were tested. For CFDA #93.421, a total of $245,522 was passed through to six subrecipients. Five of the subrecipients, totaling $231,397 were tested. Documentation was not provided for any of the items tested. Sampling: Non-statistical Cause: The Foundation did not document the evaluation of each subrecipient?s risk of noncompliance. Questioned Costs: None Repeat Finding: No Effect: We were unable to determine if the Foundation considered each subrecipients? risk as required for pass-through entities under 2 CFR200.331. Recommendation: We recommend that management maintain documentation of the risk assessment performed to determine monitoring procedures. View of Responsible Officials: The Foundation concurs with this finding. Following the findings are management?s views and corrective action plan.
Show full finding ▾Hide full finding ▴United States Department of Health and Human Services (HHS) Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises; Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation?s Health CFDA #: 93.391, 93.421. Finding: 2019-001 Subrecipient Monitoring Type of Finding: Noncompliance Criteria: In accordance with 2 CFR 2000.331, the Foundation is required to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition: While it was noted that sufficient monitoring was performed on each of the subrecipients selected for testing, there was no documentation provided of the evaluation of each subrecipient?s risk of noncompliance for purposes of determining the appropriate monitoring. Context: For CFDA # 93.391, a total of $219,951 was passed through to six subrecipients. Three of the subrecipients, totaling $165,000, were tested. For CFDA #93.421, a total of $245,522 was passed through to six subrecipients. Five of the subrecipients, totaling $231,397 were tested. Documentation was not provided for any of the items tested. Sampling: Non-statistical Cause: The Foundation did not document the evaluation of each subrecipient?s risk of noncompliance. Questioned Costs: None Repeat Finding: No Effect: We were unable to determine if the Foundation considered each subrecipients? risk as required for pass-through entities under 2 CFR200.331. Recommendation: We recommend that management maintain documentation of the risk assessment performed to determine monitoring procedures. View of Responsible Officials: The Foundation concurs with this finding. Following the findings are management?s views and corrective action plan.
Finding 2019-001 Corrective Action Plan and Views of Responsible Officials: The Foundation concurs with this finding. The Foundation will ensure it has an adequate policy for documenting each subrecipient?s risk of noncompliance for purposes of determining appropriate monitoring and that this policy is consistently followed in accordance with 2 CFR200.331. Each documented risk assessment will be signed as approved by The Director of Federal Grants and Compliance. All employees that are involved in the subrecipient risk assessment and monitoring process will receive initial and ongoing training related to the policy and the process. Person Responsible for Corrective Action: Director of Federal Grants and Compliance Anticipated Completion Date: Evaluation of processes, policies and procedures will be continuous and ongoing, but the initial evaluation will be completed by June 30, 2020.
During our review of procurements under federal awards, we noted transactions where price or rate quotes were not obtained from more than one vendor. Several of these vendors had existing contracts with the Foundation and were viewed as continuation of existing contracts and others were viewed as experts in their field. Management should obtain a sufficient number of rate quotes or document why competition was determined to be inadequate at the time of the procurement. Context: All material procurement transactions were subject to testing. For CFDA 93.391, six vendors tested were paid a total of $453,215, of which $22,366 was sole sourced. For CFDA 93.421, three vendors tested were paid a total of $143,977 all of which all was sole sourced. For CFDA 93.855, two vendors were paid a total of $53,141, of which $43,141 was sole sourced. Sampling: Non-statistical Cause: The Foundation did not have an effective review process in place to make sure that sole sourcing was justified for certain federal procurement transactions. Questioned Costs: None Repeat Finding: No Effect: We were unable to determine if sole-sourcing was justified for certain federal procurement transactions. Recommendation: Management should review its procurement policies to ensure documentation of federal procurement transactions follows 2 CFR 200.320. View of Responsible Officials: The Foundation concurs with this finding. Following the findings are management?s views and corrective action plan.
Show full finding ▾Hide full finding ▴United States Department of Health and Human Services (HHS) Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises; Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation?s Health; Allergy and Infectious Diseases Research CFDA #: 93.391, 93.421 and 93.855. Finding 2019-002 Procurement Type of Finding: Noncompliance Criteria: When procuring property and services under a federal award, the Foundation should comply with, 2 CFR 200.320, which allows procurements by noncompetitive proposals (sole source) only when the following circumstances apply: (1) The item is available only from a single source; (2) The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation; (3) The Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non- Federal entity; and (4) After solicitation of a number of sources, competition is determined inadequate. Condition: During our review of procurements under federal awards, we noted transactions where price or rate quotes were not obtained from more than one vendor. Several of these vendors had existing contracts with the Foundation and were viewed as continuation of existing contracts and others were viewed as experts in their field. Management should obtain a sufficient number of rate quotes or document why competition was determined to be inadequate at the time of the procurement. Context: All material procurement transactions were subject to testing. For CFDA 93.391, six vendors tested were paid a total of $453,215, of which $22,366 was sole sourced. For CFDA 93.421, three vendors tested were paid a total of $143,977 all of which all was sole sourced. For CFDA 93.855, two vendors were paid a total of $53,141, of which $43,141 was sole sourced. Sampling: Non-statistical Cause: The Foundation did not have an effective review process in place to make sure that sole sourcing was justified for certain federal procurement transactions. Questioned Costs: None Repeat Finding: No Effect: We were unable to determine if sole-sourcing was justified for certain federal procurement transactions. Recommendation: Management should review its procurement policies to ensure documentation of federal procurement transactions follows 2 CFR 200.320. View of Responsible Officials: The Foundation concurs with this finding. Following the findings are management?s views and corrective action plan.
Finding 2019-002 Corrective Action Plan and Views of Responsible Officials: The Foundation concurs with this finding. The Foundation will ensure it has an adequate policy in compliance with 2 CFR200.320 for obtaining price or rate quotes for vendors used under federal awards, including documenting and approving the appropriate justification for sole sourcing, when sole sourcing is used. The vendor selection process, for all purchases of goods and services, made with federal funds will be subject to approval according to the most appropriate method of procurement. The Director of Federal Grants and Compliance will oversee the approval process, which will be applicable for all proposals, competitive and non-competitive. All employees that are involved in the procurement process will receive initial and ongoing training related to the policy and the process. Person Responsible for Corrective Action: Director of Federal Grants and Compliance r Anticipated Completion Date: Evaluation of processes, policies and procedures by the Director of Federal Grants and Compliance will be continuous and ongoing, but the initial evaluation will be completed by June 30, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 25, 2018 — management decision was due September 25, 2018.
FAC accepted this audit on March 5, 2017 — management decision was due September 5, 2017.
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