EIN: 752702388
UEI: JS7DK2APTFJ7
432008974, 451502252, 750972805, 751047527, 751438726, 751648589, 751748586, 751752253, 751977850, 752562191, 752678857, 752770738, 752771437, 752890358, 756001743 · unlinked EINs have no separate FAC filing
Audited by: KPMG LLP
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 May 28, 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 November 28, 2026 (85 days from today).
What is a management decision? →FAC accepted this audit on July 3, 2025 — management decision was due January 3, 2026.
FAC accepted this audit on June 7, 2024 — management decision was due December 7, 2024.
FAC accepted this audit on July 31, 2023 — management decision was due January 31, 2024.
FAC accepted this audit on August 1, 2022 — management decision was due February 1, 2023.
FAC accepted this audit on January 18, 2022 — management decision was due July 18, 2022.
FAC accepted this audit on May 3, 2020 — management decision was due November 3, 2020.
Finding number: 2019 001 Type of Finding: Significant deficiency in internal control and non compliance Federal programs: Research and Development (R&D) Cluster, CFDA Number 93.837, Award Number: 1P01HL137630 01A1 Federal agencies: National Institutes of Health Pass through entity: University of Texas Southwestern Medical Center of Dallas Federal award year: January 1, 2019 to December 31, 2019 Criteria The requirements for cash management are contained in Section 200.305 of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), the A 102 Common Rule (?___.21), OMB Circular A 110 (2 CFR section 215.22), Treasury regulations at 31 CFR part 205, program legislation, Federal awarding agency regulations, and the terms and conditions of the award. Additionally, Section 200.303 of the Uniform Guidance indicates that the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Uniform Guidance also indicates that these internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? (Green Book) 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). The Office of Management and Budget (OMB) has clarified that the references to the Green Book and COSO were only provided as best practices and not requirements. Condition The Research and Development Cluster is funded on the cash reimbursement basis. The review performed by the Principal Investigator that was in place to ensure the accuracy of program costs requested for reimbursement failed to operate as designed for non payroll expenditures. During our test work over cash management for non payroll expenditures, we noted one exception out of the 40 items we selected for test work. The transaction related to this exception was for an allowable cost. There was no questioned cost associated with this item. Cause The review of the Principal Investigator failed to identify that an invoice had not been paid when a reimbursement request was made. Therefore, THR?s controls that were in place to ensure compliance with cash management failed to operate as designed. As a result, THR was not in compliance with the cash management compliance requirement. Identification of question costs and how they were computed None reported. Statistical Validity of Sample The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding No Recommendation We recommend that management strengthen the organization?s review procedures to help ensure invoices are paid before reimbursement requests. View of responsible officials Management concurs with this finding. Management has developed a new report in the new financial software system rolled out January 2020 to capture these transactions appropriately. Management will train appropriate personnel on report utilization and reinforce the importance of reviewing all reimbursement requests for compliance with all requirements of the Uniform Guidance, including cash management requirements. This new report will ensure that individuals responsible for reviewing reimbursement requests validate that payments for goods and services are made by THR prior to submitting the request.
Show full finding ▾Hide full finding ▴Finding number: 2019 001 Type of Finding: Significant deficiency in internal control and non compliance Federal programs: Research and Development (R&D) Cluster, CFDA Number 93.837, Award Number: 1P01HL137630 01A1 Federal agencies: National Institutes of Health Pass through entity: University of Texas Southwestern Medical Center of Dallas Federal award year: January 1, 2019 to December 31, 2019 Criteria The requirements for cash management are contained in Section 200.305 of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), the A 102 Common Rule (?___.21), OMB Circular A 110 (2 CFR section 215.22), Treasury regulations at 31 CFR part 205, program legislation, Federal awarding agency regulations, and the terms and conditions of the award. Additionally, Section 200.303 of the Uniform Guidance indicates that the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The Uniform Guidance also indicates that these internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? (Green Book) 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). The Office of Management and Budget (OMB) has clarified that the references to the Green Book and COSO were only provided as best practices and not requirements. Condition The Research and Development Cluster is funded on the cash reimbursement basis. The review performed by the Principal Investigator that was in place to ensure the accuracy of program costs requested for reimbursement failed to operate as designed for non payroll expenditures. During our test work over cash management for non payroll expenditures, we noted one exception out of the 40 items we selected for test work. The transaction related to this exception was for an allowable cost. There was no questioned cost associated with this item. Cause The review of the Principal Investigator failed to identify that an invoice had not been paid when a reimbursement request was made. Therefore, THR?s controls that were in place to ensure compliance with cash management failed to operate as designed. As a result, THR was not in compliance with the cash management compliance requirement. Identification of question costs and how they were computed None reported. Statistical Validity of Sample The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding No Recommendation We recommend that management strengthen the organization?s review procedures to help ensure invoices are paid before reimbursement requests. View of responsible officials Management concurs with this finding. Management has developed a new report in the new financial software system rolled out January 2020 to capture these transactions appropriately. Management will train appropriate personnel on report utilization and reinforce the importance of reviewing all reimbursement requests for compliance with all requirements of the Uniform Guidance, including cash management requirements. This new report will ensure that individuals responsible for reviewing reimbursement requests validate that payments for goods and services are made by THR prior to submitting the request.
Corrective Action Plan Finding number: 2019-001 Federal award year: 2019 Cause: Management failed to identify that a transaction had not been paid during the review of the transactions included in the reimbursement request. Therefore, THR?s controls that were in place to ensure compliance with cash management failed to operate as designed. As a result, THR was not in compliance with the cash management compliance requirement. Recommendation: We recommend that management strengthen the organization?s review procedures to help ensure that all transactions are paid prior to being included in the reimbursement requests. View of responsible officials: Management concurs with this finding. Management has developed a new report in the new financial software system rolled out January 2020 to capture these transactions appropriately. Management will train appropriate personnel on report utilization and reinforce the importance of reviewing all reimbursement requests for compliance with all requirements of the Uniform Guidance, including cash management requirements. This new report will ensure that individuals responsible for reviewing reimbursement requests validate that payments for goods and services are made by THR prior to submitting the request. Corrective action plan: The processes noted above include a change in procedures prior to submission of reimbursement requests. THR?s change in accounting system allows personnel to pull more detailed reports and queries. Three queries from THR's accounting system have been identified that provide transaction level listings of expenses incurred and the payment status of each item. These queries will be reviewed by responsible personnel prior to any submission for reimbursement, and any unpaid items will be researched with accounts payable staff to expedite payment. Any items remaining unpaid at the time of the reimbursement request will be excluded until payment has been confirmed. This procedure will be implemented for the first reimbursement request of 2020. Alisa Hudson Director of Accounting
FAC accepted this audit on April 29, 2019 — management decision was due October 29, 2019.
FAC accepted this audit on May 22, 2018 — management decision was due November 22, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 1, 2017 — management decision was due November 1, 2017.
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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