EIN: 943047981
UEI: GSA_MIGRATION
Audited by: CLARK NUBER P.S.
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 March 7, 2022. 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 September 7, 2022 (1458 days ago).
What is a management decision? →FAC accepted this audit on July 1, 2021 — management decision was due January 1, 2022.
FAC accepted this audit on November 23, 2020 — management decision was due May 23, 2021.
Significant deficiency in internal control over compliance with allowable cost principles. Federal Agency: National Institute of Health CFDA Number: 93.242 and 93.840 Program Name: Research and Development Cluster Award Numbers: UWSC9744 award period April 1, 2017 through February 29, 2020, pass-through from University of Washington UWSC11111, award period May 1, 2019 through April 30, 2021 pass-through from University of Washington Criteria Internal control requirements contained in Title 2 US Code of Federal Regulations Uniform Administrative Requirements, Subpart D - Post Federal Award Requirements, Section 200.303 - Internal Controls, require that non-Federal entities establish and maintain effective internal controls over Federal awards that provide 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/Questioned Costs HAI?s internal controls over costs charged to Federal awards require that costs charged to Federal programs be supported by documentation for the amount of the charges as well as authorized approvals during the payment process. During our audit we tested 25 non-payroll charges for internal controls over allowable costs. In our sample we noted one instance in which an invoice was allocated to multiple different programs, and award UWSC11111 was undercharged by $7.19. We noted another instance in our sample in which award UWSC9744 was undercharged by $3.71. Both instances occurred in the same country office. Cause HAI?s internal controls over review and approval of supporting documentation for costs charged to Federal awards resulted in errors that undercharged Federal awards. Effect The effect is that costs were undercharged to Federal awards. Repeat Finding Not applicable, as Finding 2019-001 is not a repeat finding. Recommendation We recommend management review and enforce its current internal control processes for approving and recording costs to ensure accurate amounts are charged to Federal awards. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Significant deficiency in internal control over compliance with allowable cost principles. Federal Agency: National Institute of Health CFDA Number: 93.242 and 93.840 Program Name: Research and Development Cluster Award Numbers: UWSC9744 award period April 1, 2017 through February 29, 2020, pass-through from University of Washington UWSC11111, award period May 1, 2019 through April 30, 2021 pass-through from University of Washington Criteria Internal control requirements contained in Title 2 US Code of Federal Regulations Uniform Administrative Requirements, Subpart D - Post Federal Award Requirements, Section 200.303 - Internal Controls, require that non-Federal entities establish and maintain effective internal controls over Federal awards that provide 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/Questioned Costs HAI?s internal controls over costs charged to Federal awards require that costs charged to Federal programs be supported by documentation for the amount of the charges as well as authorized approvals during the payment process. During our audit we tested 25 non-payroll charges for internal controls over allowable costs. In our sample we noted one instance in which an invoice was allocated to multiple different programs, and award UWSC11111 was undercharged by $7.19. We noted another instance in our sample in which award UWSC9744 was undercharged by $3.71. Both instances occurred in the same country office. Cause HAI?s internal controls over review and approval of supporting documentation for costs charged to Federal awards resulted in errors that undercharged Federal awards. Effect The effect is that costs were undercharged to Federal awards. Repeat Finding Not applicable, as Finding 2019-001 is not a repeat finding. Recommendation We recommend management review and enforce its current internal control processes for approving and recording costs to ensure accurate amounts are charged to Federal awards. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Contact Person(s) Tara Krumenacker, Director of Finance Clara Adriano, Director of Administration and Finance - Mozambique Corrective Action Planned The errors noted in the audit were limited to the Mozambique country program and related to miscalculations on disbursements with multiple receipts and allocation of costs across multiple grants. These errors occurred in the months following, and in the region severely damaged by cyclone Idai. While human error is prone to increase under difficult circumstances, we are proposing to strengthen our processes to reduce risk of human error and simplifying review with the following action plan - See Corrective Action Plan for chart/table. Anticipated Completion Date 6/30/2021
FAC accepted this audit on June 27, 2019 — management decision was due December 27, 2019.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 15, 2017 — management decision was due December 15, 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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