EIN: 911593913
UEI: TR9RX33188T4
Audited by: Clark Nuber PS
Oversight agency: 12 [Department of Defense]
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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 June 10, 2025. 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 December 10, 2025 (271 days ago).
What is a management decision? →Significant deficiency in internal controls over allowable costs. Federal Agencies: Department of Defense; United States Department of Health and Human Services Assistance Listing Numbers: 12.420, 12.750, 93.865 Assistance Listing Names: Military Medical Research and Development; Uniformed Services University Medical Research Projects; Child Health and Human Development Extramural Research Award Numbers: HU00012020011; HU00012120093; 5938; W81XWH-22-1-0519; HU00012320049; HU00012320068; HU00012320090; HU00012420044; HU00012320120; 67420; HU00012320060 Period of Award: Various Criteria Per standards contained in Title 2 U.S. Code of Federal Regulations (CFR) Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, a non‐Federal entity must establish and maintain effective internal control over the 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. Condition/Context During testing over allowable costs, out of 25 nonpayroll transactions tested, 3 transactions were related to facility lease costs which were recovered from the Federal award at a higher rental rate than was identified in the underlying lease agreement resulting in an over recovery of costs of $16,033. Upon further testing, we identified total over recovery of facility lease costs of $94,529 to Federal awards during calendar year 2024 as a result of costing errors related to this particular lease agreement. Cause The Foundation had renegotiated the facility lease at a lower rental rate. Due to an administrative oversight, lease costs continued to be recovered from Federal awards at the previous rental rate. The Foundation’s internal controls over compliance were not operating effectively to detect the over recovery of costs. Effect or Potential Effect Lack of adequate internal controls resulted in lease costs being over recovered from Federal awards. Questioned Costs $94,529 Repeat Finding This is not a repeat finding. Recommendation We recommend the Foundation improve the operation of internal controls over compliance to ensure costs charged to Federal awards are properly reviewed. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Significant deficiency in internal controls over allowable costs. Federal Agencies: Department of Defense; United States Department of Health and Human Services Assistance Listing Numbers: 12.420, 12.750, 93.865 Assistance Listing Names: Military Medical Research and Development; Uniformed Services University Medical Research Projects; Child Health and Human Development Extramural Research Award Numbers: HU00012020011; HU00012120093; 5938; W81XWH-22-1-0519; HU00012320049; HU00012320068; HU00012320090; HU00012420044; HU00012320120; 67420; HU00012320060 Period of Award: Various Criteria Per standards contained in Title 2 U.S. Code of Federal Regulations (CFR) Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart D ‐ Post Federal Award Requirements, Section 200.303, a non‐Federal entity must establish and maintain effective internal control over the 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. Condition/Context During testing over allowable costs, out of 25 nonpayroll transactions tested, 3 transactions were related to facility lease costs which were recovered from the Federal award at a higher rental rate than was identified in the underlying lease agreement resulting in an over recovery of costs of $16,033. Upon further testing, we identified total over recovery of facility lease costs of $94,529 to Federal awards during calendar year 2024 as a result of costing errors related to this particular lease agreement. Cause The Foundation had renegotiated the facility lease at a lower rental rate. Due to an administrative oversight, lease costs continued to be recovered from Federal awards at the previous rental rate. The Foundation’s internal controls over compliance were not operating effectively to detect the over recovery of costs. Effect or Potential Effect Lack of adequate internal controls resulted in lease costs being over recovered from Federal awards. Questioned Costs $94,529 Repeat Finding This is not a repeat finding. Recommendation We recommend the Foundation improve the operation of internal controls over compliance to ensure costs charged to Federal awards are properly reviewed. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Contact Person(s): Kristen Bacon, Director of Finance Corrective action planned: The corrective actions to enhance Geneva’s lease management process are being implemented in Q1 and Q2 of 2025. A retroactive review of all Lease agreements was conducted in Q1 2025. An outcome of this review is the rollout of a requirement for real estate development firms to submit monthly invoices per the contractual terms with Geneva. In addition, a monthly reconciliation process is being performed by the Accounting Manager with an extra layer of review by the Director, Finance and Accounting, along with a quarterly reconciliation of leases (by location) performed by the Accounting Manager to ensure that payments match the data in recent Lease modifications by location. Lastly, the Accounting Manager is re-training Finance staff on file management and the utilization of a lease management tracker. If process deficiencies are identified or Standard Operating Procedures are not current, updates will be made, and end user compliance training will be rolled out to ensure a clear understanding. Recovery of the excessive lease payments will occur prior to 30 June 2025. Anticipated completion date: 30 June 2025
FAC accepted this audit on September 11, 2024 — management decision was due March 11, 2025.
Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Cause The Foundation’s internal controls related to notifying the sponsor of changes in key personnel was not consistently applied resulting in non-compliance. Effect or Potential Effect Deficiencies in internal controls related to key personnel could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend changes in key personnel be communicated to the award sponsor prior to the change or as soon as practically possible. We also recommend additional training and/or monitoring to ensure the Foundation’s controls related to notifying the sponsor of changes in key personnel are consistently applied. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Cause The Foundation’s internal controls related to notifying the sponsor of changes in key personnel was not consistently applied resulting in non-compliance. Effect or Potential Effect Deficiencies in internal controls related to key personnel could result in material noncompliance. Questioned Costs None. Repeat Finding Yes. 2022-002 Recommendation We recommend changes in key personnel be communicated to the award sponsor prior to the change or as soon as practically possible. We also recommend additional training and/or monitoring to ensure the Foundation’s controls related to notifying the sponsor of changes in key personnel are consistently applied. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Contact Person(s): Kristen Bacon, Director, Finance and Accounting. Corrective action planned: Geneva implemented the following increased measures in FY23 -- LOE operating procedures and JAMIS reports were developed to ensure that material LOE variances were detected, discussed, and if applicable, escalated to the sponsor. The Finance Office will revisit current LOE reports and if necessary, will enhance reporting to improve more visibility and completeness of LOE data by program. The Finance Office will also conduct a refresher training. As stated in the FY22 audit, management believes that review of financial and LOE reporting are clearly defined, documented, and are in compliance with accounting principles generally accepted in the United States of America and sponsor requirements; however, management will seek to strengthen the documentation, reporting, training, and communications between Finance and the Department of Programs. If process deficiencies are identified or Standard Operating Procedures are not current, updates will be made, and end user compliance training will be rolled out to ensure a clear understanding. Anticipated completion date September 30, 2024
2022-002
FAC accepted this audit on July 10, 2023 — management decision was due January 10, 2024.
Finding 2022-002 Significant deficiency in internal control over compliance for special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056, HU00011920022, HU00011920070 Period of Award: 10/1/19 - 9/30/23, 8/17/18 - 9/30/22, 9/16/19 - 9/15/23 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation?s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, to the award sponsor. During our testing, out of 19 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Cause The Foundation?s internal controls related to notifying the sponsor of changes in key personnel was not consistently applied. Effect or Potential Effect Deficiencies in internal controls related to key personnel could result in material noncompliance. Questioned Costs None. Repeat Finding This is not a repeat finding. Recommendation We recommend changes in key personnel be communicated to the award sponsor prior to the change or as soon as practically possible. We also recommend additional training and/or monitoring to ensure the Foundation?s controls related to notifying the sponsor of changes in key personnel are consistently applied. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-002 Significant deficiency in internal control over compliance for special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056, HU00011920022, HU00011920070 Period of Award: 10/1/19 - 9/30/23, 8/17/18 - 9/30/22, 9/16/19 - 9/15/23 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation?s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, to the award sponsor. During our testing, out of 19 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Cause The Foundation?s internal controls related to notifying the sponsor of changes in key personnel was not consistently applied. Effect or Potential Effect Deficiencies in internal controls related to key personnel could result in material noncompliance. Questioned Costs None. Repeat Finding This is not a repeat finding. Recommendation We recommend changes in key personnel be communicated to the award sponsor prior to the change or as soon as practically possible. We also recommend additional training and/or monitoring to ensure the Foundation?s controls related to notifying the sponsor of changes in key personnel are consistently applied. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-002 : Significant deficiency in internal control over compliance for special tests and provisions. Contact Person(s): Matthew Rueckert, Chief Operating Officer and Ana Trujillo, Director, Finance and Accounting. Corrective action planned: Geneva management concurs with the recommendations. The Finance Office will review procedures and re-train staff to ensure monitoring of level of effort (LOE) for key personnel is reviewed monthly. Management believes that review of financial and LOE reporting are clearly defined, documented, and in compliance with accounting principles generally accepted in the United States of America and sponsor requirements; however, management will seek to strengthen the documentation, training, and communications between Finance and the Office of Award Management. If process deficiencies are identified or Standard Operating Procedures are not current, updates will be made, and end user compliance training will be rolled out to ensure a clear understanding. Anticipated completion date August 31, 2023
FAC accepted this audit on July 19, 2022 — management decision was due January 19, 2023.
FAC accepted this audit on June 3, 2021 — management decision was due December 3, 2021.
FAC accepted this audit on June 28, 2020 — management decision was due December 28, 2020.
FAC accepted this audit on August 7, 2019 — management decision was due February 7, 2020.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on August 13, 2018 — management decision was due February 13, 2019.
FAC accepted this audit on June 20, 2017 — management decision was due December 20, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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