EIN: 910564748
UEI: SZ32VTCXM799
Audited by: KPMG, LLP
Cognizant 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 26, 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 26, 2026 (83 days from today).
What is a management decision? →FAC accepted this audit on June 18, 2025 — management decision was due December 18, 2025.
Program Information: Cluster: Research and Development Cluster Federal Program: Child Health and Human Development Extramural Research ALN: 93.865 Federal Agency: United States Department of Health and Human Services Pass-through entity: N/A Grant Name(s): Influence of Maternal Virome and HIV Status on Infant Gut Virome, Growth, and Immunity; Influence of HIV Infection on Vaginal Virome and Risk of Preterm Birth in Pregnant South African Women Grant ID Number Federal Award Year 5R01HD102239-04 9/21/2020 – 8/30/2025 5R01HD106821-04 9/9/2021 – 7/31/2026 Criteria or requirement: Per 2 CFR 200.320(a)(2)(i): Simplified acquisition procedures. The aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold but does not exceed the simplified acquisition threshold. If simplified acquisition procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Unless specified by the Federal agency, the recipient or subrecipient may exercise judgment in determining what number is adequate. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: For 2 out of 40 procurement selections tested, totaling $22,675, the entity did not obtain price or rate quotations as required by its procurement policies. Both selections, related to the same purchase invoice, were above the micro-purchase threshold and were related to cost transfers to federal awards. Cause and possible asserted effect: The entity did not have a control in place to review cost transfers to federal awards to ensure the entity followed the appropriate procurement policies for these costs. Without adequate controls over cost transfers, there is an increased risk of non-compliance with procurement policies. Identification of questioned costs and how they were computed: Known questioned costs identified as part of this finding were $22,675. Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend that management design and implement a control to review cost transfers to federal awards to ensure that the entity follows its procurement policies. Views of Responsible Officials: Management will design and implement a control to review cost transfers from non-federal awards to federal awards to ensure we follow our procurement policies. This will be achieved by adding a new step to the non-payroll cost transfer form that requires the requestor to include a copy of the Procurement authorization form if the procurement policies apply. The Procurement authorization form documents the process, rationale, and justification for procurements. If the purchase being transferred did not go through the appropriate procurement procedures at the time of purchase, then the transfer from the non-federal award to the federal award will not be allowed. Management will also provide additional training around procurement and our related policies and ensure staff involved in this area are aware of the new step embedded in the non-payroll cost transfer form.
Show full finding ▾Hide full finding ▴Program Information: Cluster: Research and Development Cluster Federal Program: Child Health and Human Development Extramural Research ALN: 93.865 Federal Agency: United States Department of Health and Human Services Pass-through entity: N/A Grant Name(s): Influence of Maternal Virome and HIV Status on Infant Gut Virome, Growth, and Immunity; Influence of HIV Infection on Vaginal Virome and Risk of Preterm Birth in Pregnant South African Women Grant ID Number Federal Award Year 5R01HD102239-04 9/21/2020 – 8/30/2025 5R01HD106821-04 9/9/2021 – 7/31/2026 Criteria or requirement: Per 2 CFR 200.320(a)(2)(i): Simplified acquisition procedures. The aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold but does not exceed the simplified acquisition threshold. If simplified acquisition procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Unless specified by the Federal agency, the recipient or subrecipient may exercise judgment in determining what number is adequate. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: For 2 out of 40 procurement selections tested, totaling $22,675, the entity did not obtain price or rate quotations as required by its procurement policies. Both selections, related to the same purchase invoice, were above the micro-purchase threshold and were related to cost transfers to federal awards. Cause and possible asserted effect: The entity did not have a control in place to review cost transfers to federal awards to ensure the entity followed the appropriate procurement policies for these costs. Without adequate controls over cost transfers, there is an increased risk of non-compliance with procurement policies. Identification of questioned costs and how they were computed: Known questioned costs identified as part of this finding were $22,675. Sample Statistically Valid: The sample was not intended to be, and was not, a statistically valid sample. Repeat finding from prior year: No Recommendation: We recommend that management design and implement a control to review cost transfers to federal awards to ensure that the entity follows its procurement policies. Views of Responsible Officials: Management will design and implement a control to review cost transfers from non-federal awards to federal awards to ensure we follow our procurement policies. This will be achieved by adding a new step to the non-payroll cost transfer form that requires the requestor to include a copy of the Procurement authorization form if the procurement policies apply. The Procurement authorization form documents the process, rationale, and justification for procurements. If the purchase being transferred did not go through the appropriate procurement procedures at the time of purchase, then the transfer from the non-federal award to the federal award will not be allowed. Management will also provide additional training around procurement and our related policies and ensure staff involved in this area are aware of the new step embedded in the non-payroll cost transfer form.
FINDING 2024-001: The entity did not have a control in place to review cost transfers to federal awards to ensure the entity followed the appropriate procurement policies for these costs. Without adequate controls over cost transfers, there is an increased risk of non-compliance with procurement policies. Corrective Action Plan: Management will design and implement a control to review cost transfers from non-federal awards to federal awards to ensure we follow our procurement policies. This will be achieved by adding a new step to the non-payroll cost transfer form that requires the requestor to include a copy of the Procurement authorization form if the procurement policies apply. The Procurement authorization form documents the process, rationale, and justification for procurements. If the purchase being transferred did not go through the appropriate procurement procedures at the time of purchase, then the transfer from the non-federal award to the federal award will not be allowed. Management will also provide additional training around procurement and our related policies and ensure staff involved in this area are aware of the new step embedded in the non-payroll cost transfer form. Remediation Date: July 2025
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
FAC accepted this audit on April 19, 2023 — management decision was due October 19, 2023.
FAC accepted this audit on June 12, 2022 — management decision was due December 12, 2022.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
SCHS does not have adequate processes and controls in place to ensure that all vendors used are not suspended or debarred. Without effective controls in place, expenditures could be made that are considered unallowable, resulting in SCHS being out of compliance with the applicable grant agreement.
Show full finding ▾Hide full finding ▴SCHS does not have adequate processes and controls in place to ensure that all vendors used are not suspended or debarred. Without effective controls in place, expenditures could be made that are considered unallowable, resulting in SCHS being out of compliance with the applicable grant agreement.
A new system was implemented in 2020 to ensure vendors are subjected to suspension and debarrment screening on a monthly basis, however, management discovered that the vendor listing subjected to testing was not complete. The listing was updated in fiscal year 2021 to ensure all vendors are subjected to suspension and debarrment review.
FAC accepted this audit on February 12, 2020 — management decision was due August 12, 2020.
The System does not have adequate processes and controls in place to ensure that the indirect cost rates applied are appropriate for the respective grants. Without effective controls in place, indirect cost rates could temporarily (until final reconcilation) be used that exceed the maximum allowable percentage, resulting in the System being out of compliance with the applicable grant agreement.
Show full finding ▾Hide full finding ▴The System does not have adequate processes and controls in place to ensure that the indirect cost rates applied are appropriate for the respective grants. Without effective controls in place, indirect cost rates could temporarily (until final reconcilation) be used that exceed the maximum allowable percentage, resulting in the System being out of compliance with the applicable grant agreement.
Management has conducted an assessment of our current policy and processes and will implement a review process in the application of indrect costs in the system. Management will continue implementation of these improvements to our processes that meet CFR control requirements. Anticipated Completion Date June 2020.
The System does not have adequate processes and controls in place to ensure that sufficient documentation is maintained to support sole source justification of the procurement in all instances. Without effective controls in place, expenditures could be made that are not appropriately supported by the required procurement records.
Show full finding ▾Hide full finding ▴The System does not have adequate processes and controls in place to ensure that sufficient documentation is maintained to support sole source justification of the procurement in all instances. Without effective controls in place, expenditures could be made that are not appropriately supported by the required procurement records.
Management has conducted an assessment of our current policy and processes and confirmed the procurement standards from the CFR are incorporated int the System's policy. Management will continue implementation of these improvements to our processes that meet CFR procurement requirements. Anticipated Completion Date June 2020.
FAC accepted this audit on January 16, 2019 — management decision was due July 16, 2019.
FAC accepted this audit on January 17, 2018 — management decision was due July 17, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on March 16, 2017 — management decision was due September 16, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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