EIN: 042103657
UEI: WWMNNVBUMJX9
Audited by: Tonneson & Company, PC
Oversight agency: 11 [Department of Commerce]
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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 September 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 March 10, 2026 (178 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 30, 2023 — management decision was due March 30, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on September 12, 2021 — management decision was due March 12, 2022.
Finding 2020-001 Federal Agency: National Oceanic and Atmospheric Administration Project Title: AMS/NOAA Cooperative Program for Earth System Education: Supporting DataStreme Teacher Professional Development and Atmosphere and Oceanic Science Public Literacy and Workforce Development CFDA Number: 11.008 Federal Award Number: NA17SEC0080003 Award Period: 10/01/2017 ? 9/30/2022 Criteria The Society annually submits an indirect cost rate proposal to their cognizant agency, the National Oceanic and Atmospheric Administration (NOAA). NOAA has instructed the Society to use the indirect rate cited in the annual proposal until such time as a review of the proposal has been completed by NOAA and an Indirect Cost Rate Agreement is executed. Condition/Context The Society inadvertently continued to charge costs based on the indirect cost rate established at the inception of this grant and did not update the rate to the indirect cost rate cited in their subsequent proposals. During our audit, we randomly tested the indirect cost rate utilized for one reimbursement request. The rate utilized had not been updated to the rate cited in the most recent proposal. Upon further inquiry, we determined that the indirect cost rates utilized for all reimbursement requests made during the years 2017 through 2020 had not been updated to the rates cited in the respective subsequent annual proposals. The amount charged in excess of the indirect cost rates cited in the annual proposals for the period cited above summed to $36,684. The Society returned these funds to NOAA during August 2021. This appears to have been an isolated incident limited to this one grant. We did not note any other instances in the other grants under service during this period. Effect The Society is not in compliance with the allowable costs/costs principles set forth by the OMB Uniform Guidance. Whether Sampling was Statistically Valid The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs None. The funds have been returned to NOAA. Repeat Finding No. Recommendation The Society should strengthen their controls to verify the indirect costs are charged to the grant at the rate in effect for each year. View of Responsible Officials Management agrees with the finding and has returned the funds. The Society has reviewed and revisited its policies and procedures related to this finding.
Show full finding ▾Hide full finding ▴Finding 2020-001 Federal Agency: National Oceanic and Atmospheric Administration Project Title: AMS/NOAA Cooperative Program for Earth System Education: Supporting DataStreme Teacher Professional Development and Atmosphere and Oceanic Science Public Literacy and Workforce Development CFDA Number: 11.008 Federal Award Number: NA17SEC0080003 Award Period: 10/01/2017 ? 9/30/2022 Criteria The Society annually submits an indirect cost rate proposal to their cognizant agency, the National Oceanic and Atmospheric Administration (NOAA). NOAA has instructed the Society to use the indirect rate cited in the annual proposal until such time as a review of the proposal has been completed by NOAA and an Indirect Cost Rate Agreement is executed. Condition/Context The Society inadvertently continued to charge costs based on the indirect cost rate established at the inception of this grant and did not update the rate to the indirect cost rate cited in their subsequent proposals. During our audit, we randomly tested the indirect cost rate utilized for one reimbursement request. The rate utilized had not been updated to the rate cited in the most recent proposal. Upon further inquiry, we determined that the indirect cost rates utilized for all reimbursement requests made during the years 2017 through 2020 had not been updated to the rates cited in the respective subsequent annual proposals. The amount charged in excess of the indirect cost rates cited in the annual proposals for the period cited above summed to $36,684. The Society returned these funds to NOAA during August 2021. This appears to have been an isolated incident limited to this one grant. We did not note any other instances in the other grants under service during this period. Effect The Society is not in compliance with the allowable costs/costs principles set forth by the OMB Uniform Guidance. Whether Sampling was Statistically Valid The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs None. The funds have been returned to NOAA. Repeat Finding No. Recommendation The Society should strengthen their controls to verify the indirect costs are charged to the grant at the rate in effect for each year. View of Responsible Officials Management agrees with the finding and has returned the funds. The Society has reviewed and revisited its policies and procedures related to this finding.
Name of Contact Person: Joseph J. Boyd, CFO Corrective Action: It was discovered during the current year audit that the Society had inadvertently failed to update its utilized indirect cost rate to the applicable most current indirect cost rate on one of its federal grants under service during the years 2017 through 2020. This oversight resulted in a cumulative excess amount charged summing to $36,684 over this same period. Once discovered, the Society took immediate action to remedy this oversight by first contacting the relevant funding agency (NOAA) to inform them of this error, followed by the immediate return of all excess funds. A review of the factors contributing to this oversight revealed the primary causes and circumstances, and substantive corrective action has already taken place in the form of those mentioned above, as well as the implementation of several additional internal procedures designed specifically to avoid future errors. Proposed Completion Date: September 6, 2021
FAC accepted this audit on October 22, 2020 — management decision was due April 22, 2021.
FAC accepted this audit on September 19, 2019 — management decision was due March 19, 2020.
FAC accepted this audit on September 5, 2018 — management decision was due March 5, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 17, 2017 — management decision was due February 17, 2018.
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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