EIN: 043005094
UEI: F5HBB1KH19N4
Audited by: Rogers & Company
Oversight agency: 47 [National Science Foundation]
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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 January 22, 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 July 22, 2026 (44 days ago).
What is a management decision? →FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
FAC accepted this audit on January 16, 2025 — management decision was due July 16, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
FAC accepted this audit on November 23, 2021 — management decision was due May 23, 2022.
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
THE CENTER DID NOT CONDUCT A PHYSICAL INVENTORY OF FEDERALLY-ACQUIRED PROPERTY AS REQUIRED. 2 CFR SECTION 200.313(d)(2) REQUIRES THAT A PHYSICAL INVENTORY OF FEDERALLY-ACQUIRED PROPERTY BE TAKEN AND THE RESULTS RECONCILED WITH PROPERTY RECORDS AT LEAST ONCE EVERY TWO YEARS. THE CENTER NORMALLY CONDUCTS THE REQUIRED PHYSICAL INVENTORY IN JUNE OF EVERY OTHER YEAR. THE LAST PHYSICAL INVENTORY WAS CONDUCTED IN JUNE 2018. DUE TO THE CORONAVIRUS PANDEMIC, THE CENTER'S PHYSICAL OFFICES ARE CURRENTLY CLOSED, STAFF ARE WORKING REMOTELY, AND IT WAS NOT POSSIBLE FOR THE REQUIRED INVENTORY TO BE TAKEN BY THE END OF JUNE 2020. NONCOMPLIANCE WITH THE PROPERTY MANAGEMENT STANDARDS COULD RESULT IN COSTS CLAIMED FOR PROERTY ACQUISITION TO BE DISALLOWED. THERE ARE NO QUESTIONED COSTS. THE CENTER SHOULD CONDUCT THE REQUIRED PHYSICAL INVENTORY AS SOON AS PRACTICABLE AFTER MITIGATION OF THE EXISTING PANDEMIC ALLOWS ITS OFFICES TO REOPEN AND STAFF RETURN FROM WORKING REMOTELY.
Show full finding ▾Hide full finding ▴THE CENTER DID NOT CONDUCT A PHYSICAL INVENTORY OF FEDERALLY-ACQUIRED PROPERTY AS REQUIRED. 2 CFR SECTION 200.313(d)(2) REQUIRES THAT A PHYSICAL INVENTORY OF FEDERALLY-ACQUIRED PROPERTY BE TAKEN AND THE RESULTS RECONCILED WITH PROPERTY RECORDS AT LEAST ONCE EVERY TWO YEARS. THE CENTER NORMALLY CONDUCTS THE REQUIRED PHYSICAL INVENTORY IN JUNE OF EVERY OTHER YEAR. THE LAST PHYSICAL INVENTORY WAS CONDUCTED IN JUNE 2018. DUE TO THE CORONAVIRUS PANDEMIC, THE CENTER'S PHYSICAL OFFICES ARE CURRENTLY CLOSED, STAFF ARE WORKING REMOTELY, AND IT WAS NOT POSSIBLE FOR THE REQUIRED INVENTORY TO BE TAKEN BY THE END OF JUNE 2020. NONCOMPLIANCE WITH THE PROPERTY MANAGEMENT STANDARDS COULD RESULT IN COSTS CLAIMED FOR PROERTY ACQUISITION TO BE DISALLOWED. THERE ARE NO QUESTIONED COSTS. THE CENTER SHOULD CONDUCT THE REQUIRED PHYSICAL INVENTORY AS SOON AS PRACTICABLE AFTER MITIGATION OF THE EXISTING PANDEMIC ALLOWS ITS OFFICES TO REOPEN AND STAFF RETURN FROM WORKING REMOTELY.
RESEARCH AND DEVELOPMENT CLUSTER. CONDITION: THE CENTER DID NOT CONDUCT THE REQUIRED PHYSICAL INVENTORY OF FEDERALLY ACQUIRED PROPERTY AS REQUIRED. RECOMMENDATION: THE CENTER CONDUCT THE REQUIRED INVENTORY AS SOON AS PRACTICABLE AFTER MITIGATION OF THE EXISTING PANDEMIC ALLOWS ITS OFFICES TO REOPEN AND STAFF TO RETURN FROM WORKING REMOTELY. ACTION TO BE TAKEN: THE CORONAVIRUS PANDEMIC RESULTED IN ALL NON-ESSENTIAL OFFICE STAFF WORKING REMOTELY FOR THE FORESEEABLE FUTURE. WE CURRENTLY DO NOT HAVE A "RETURN TO OFFICE" DATE AND BELIEVE THAT SOME PERCENTAGE OF STAFF WILL CONTINUE TO WORK OFFSITE INDEFINITELY. IN ORDER TO CONDUCT THE INVENTORY UNDER THESE UNCERTAIN CIRCUMSTANCES WE PLAN TO USE A PHASED APPROACH: 1. FOR PHYSICAL ASSETS THAT HAVE REMAINED ON CENTER PROPERTY, ESSENTIAL PERSONNEL WILL CONDUCT A STANDARD INVENTORY OF THOSE ASSETS WITH OVERSIGHT BY A MEMBER OF THE FINANCE TEAM. 2. ASSETS AND EQUIPMENT THAT HAVE BEEN MOVED OFFSITE TEMPORARILY WILL BE CONFIRMED AS FOLLOWS: A. COMPUTER AND PORTABLE RESEARCH EQUIPMENT: THE INDIVIDUAL RESPONSIBLE WILL PROVIDE WRITTEN NOTIFICATION IDENTIFYING THE ITEM (INCLUDING SERIAL NUMBERS WHEN APPLICABLE) AND CERTIFYING THAT THEY ARE CURRENTLY IN THEIR POSSESSION. B. ITEMS IN THE FIELD WILL BE CONFIRMED VISUALLY BY THE RESPONSIBLE SCIENCE STAFF MEMBER DURING THE NEXT SITE VISIT PRIOR TO YEAR-END. IF A NON-CENTER EMPLOYEE IS USED, PHOTOGRAPHIC EVIDENCE WILL BE REQUESTED. EXPECTED COMPLETION DATE: JUNE 20, 2021.
FAC accepted this audit on November 13, 2019 — management decision was due May 13, 2020.
FAC accepted this audit on March 29, 2019 — management decision was due September 29, 2019.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
FAC accepted this audit on October 20, 2016 — management decision was due April 20, 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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