EIN: 133782233
UEI: L4HKMDJZDCB4
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 26, 2023. 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 August 26, 2023 (1095 days ago).
What is a management decision? →iEARN, Inc.?s financial statement audit was not completed by September 30, 2022. Effect: The audit and the data collection form were not submitted within nine months after the end of the audit year. Cause: Additional time was required to reconcile reporting and activity related to grant funding. Recommendation: We recommend that iEARN, Inc. perform an internal analysis of its capacity needs to ensure that the Organization can meet the requirements of the Uniform Guidance.
Show full finding ▾Hide full finding ▴U.S. Department of State Pass-Through from American Councils for International Education Program: Professional Exchanges: Youth Exchange and Study Program CFDA # 19.415 U.S. Department of State Pass-Through from American Councils for International Education Program: Professional Exchanges: National Security Language Initiative Youth Program CFDA # 19.415 Finding: 2021-001 Criteria: In accordance with 2 CFR section 200.512, the audit must be completed and the data collection form must be submitted within the earlier of 30 days after receipt of the auditors? report or nine months after the end of the audit year. Condition: iEARN, Inc.?s financial statement audit was not completed by September 30, 2022. Effect: The audit and the data collection form were not submitted within nine months after the end of the audit year. Cause: Additional time was required to reconcile reporting and activity related to grant funding. Recommendation: We recommend that iEARN, Inc. perform an internal analysis of its capacity needs to ensure that the Organization can meet the requirements of the Uniform Guidance.
Finding: 2021-001 Corrective Action Plan: iEARN has implemented a monthly review and assessment of the grant balances, budgets, and allocations will be reviewed. Grant managers review and ensure alignment with finance to ensure that activity is current and properly reconciled within the grant to eliminate any delays during annual audit. iEARN has also updated recording keeping processes to making documents readily available during the audit process.
iEARN, Inc. did not accurately implement the time allocation system utilized to allocate salaries and benefits to the Organization's programs. Effect: Financial data and reports were not accurately supported by iEARN, Inc.'s accounting records. Cause: iEARN, Inc. experienced transition within the Finance department during 2020 and began to implement new or updated reporting policies. The time allocation system that was previously in place was not utilized and the new system was not applied accurately. Auditor's Recommendation: We recommend that iEARN, Inc.'s Finance department review the time allocation system procedures and ensure that accurate reports from the time allocation system are utilized to allocate salaries and benefits to all of iEARN, Inc.'s programs.
Show full finding ▾Hide full finding ▴U.S. Department of State Pass-Through from American Councils for International Education Program: Professional Exchanges: Youth Exchange and Study Program CFDA # 19.415 U.S. Department of State Pass-Through from American Councils for International Education Program: Professional Exchanges: National Security Language Initiative Youth Program CFDA # 19.415 Finding: 2021-002 Reporting Criteria: Federal financial reports submitted to the federal awarding agency are to be supported by an organization's underlying accounting records. Condition: iEARN, Inc. did not accurately implement the time allocation system utilized to allocate salaries and benefits to the Organization's programs. Effect: Financial data and reports were not accurately supported by iEARN, Inc.'s accounting records. Cause: iEARN, Inc. experienced transition within the Finance department during 2020 and began to implement new or updated reporting policies. The time allocation system that was previously in place was not utilized and the new system was not applied accurately. Auditor's Recommendation: We recommend that iEARN, Inc.'s Finance department review the time allocation system procedures and ensure that accurate reports from the time allocation system are utilized to allocate salaries and benefits to all of iEARN, Inc.'s programs.
Finding: 2021-002 Corrective Action Plan: A new system of tracking personnel time to be allocated to grants was implemented in January 2022. The new system and process better aligns with OMB guidelines and Auditor recommendations.
2020-002
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 2022.
iEARN, Inc's procurement policy was not updated for the new procurement standards thresholds, especially for small purchases under 2 CFR section 200.88. Effect: iEARN, Inc's policy for obtaining an adequate number of quotes for small purchases was not implemented. Cause: iEARN, Inc. experienced multiple transitions during 2019 and 2020 which caused a delay in implementing and monitoring the procurement policy. Recommendation: We recommend that iEARN, Inc. perform an internal analysis to update its procurement policy to comply with the updated rules and to institute policies and procedures to ensure the procurement policies are being implemented and monitored.
Show full finding ▾Hide full finding ▴Finding: 2020-01 Criteria: In accordance with 2 CFR section 200.318 and effective as of January 1, 2018, the organization must apply updated procurement rules as specified within the Uniform Guidance. Condition: iEARN, Inc's procurement policy was not updated for the new procurement standards thresholds, especially for small purchases under 2 CFR section 200.88. Effect: iEARN, Inc's policy for obtaining an adequate number of quotes for small purchases was not implemented. Cause: iEARN, Inc. experienced multiple transitions during 2019 and 2020 which caused a delay in implementing and monitoring the procurement policy. Recommendation: We recommend that iEARN, Inc. perform an internal analysis to update its procurement policy to comply with the updated rules and to institute policies and procedures to ensure the procurement policies are being implemented and monitored.
Finding: 2020-001 Corrective Action Plan: iEARN Inc's procurement policy was updated to comply with updated rules in 2020 and subsequently updated in January 2021. The updates included a new process for seeking sole source waivers when appropriate. The full staff iEARN team was trained on the new rules and aligned processes and procedures were established. The impact of COVID in 2020 affected the full implementation of the procedures in 2020 as the organization had to pivot to new ways of remote work and monitoring which resulted in delays in some other processes. The procedure was fully implemented by the organization in 2021.
2019-002
iEARN, Inc. did not accurately implement the time allocation system utilized to allocate salaries and benefits to the Organization's programs. Effect: Financial data and reports were not accurately supported by iEARN, Inc.'s accounting records. Cause: iEARN, Inc. experienced transition within the Finance department during 2019 and 2020 and began to implement new or updated reporting policies. The time allocation system that was previously in place was not utilized and the new system was not applied accurately. The new system applied budgeted amounts for salary allocations instead of allocating salaries based on actual time spent on programs. Auditor's Recommendation: We recommend that iEARN, Inc.'s Finance department review the time allocation system procedures and ensure that accurate reports from the time allocation system are utilized to allocate salaries and benefits to all of iEARN, Inc.'s programs.
Show full finding ▾Hide full finding ▴Finding: 2020-02 Reporting Criteria: Federal financial reports submitted to the federal awarding agency are to be supported by an organization's underlying accounting records. Condition: iEARN, Inc. did not accurately implement the time allocation system utilized to allocate salaries and benefits to the Organization's programs. Effect: Financial data and reports were not accurately supported by iEARN, Inc.'s accounting records. Cause: iEARN, Inc. experienced transition within the Finance department during 2019 and 2020 and began to implement new or updated reporting policies. The time allocation system that was previously in place was not utilized and the new system was not applied accurately. The new system applied budgeted amounts for salary allocations instead of allocating salaries based on actual time spent on programs. Auditor's Recommendation: We recommend that iEARN, Inc.'s Finance department review the time allocation system procedures and ensure that accurate reports from the time allocation system are utilized to allocate salaries and benefits to all of iEARN, Inc.'s programs.
Findings: 2020-002 Corrective Action Plan: A new system of tracking allocating time was implemented to provide more accurate reporting. iEARN Inc. hired a Full Time Director of Finance in 2021 who has worked with the Director of Development and Grants to put a new tracking system in place beginning 2021. The impact of COVID in 2020 delayed implementation of a new process as the organization had to pivot to adapt to new ways of remote work and programming.
2019-003
FAC accepted this audit on February 1, 2022 — management decision was due August 1, 2022.
iEARN, Inc.?s financial statement audit was not completed by September 30, 2020. Effect: The audit and the data collection form were not submitted within nine months after the end of the audit year. Cause: iEARN, Inc. experienced multiple transitions during 2018 and 2019 which caused a delay in finalizing the 2019 year end audit. Recommendation: We recommend that iEARN, Inc. perform an internal analysis of its capacity needs to ensure that the Organization can meet the requirements of the Uniform Guidance.
Show full finding ▾Hide full finding ▴Finding: 2019-01 Criteria: In accordance with 2 CFR section 200.512, the audit must be completed and the data collection form must be submitted within the earlier of 30 days after receipt of the auditors? report or nine months after the end of the audit year. Condition: iEARN, Inc.?s financial statement audit was not completed by September 30, 2020. Effect: The audit and the data collection form were not submitted within nine months after the end of the audit year. Cause: iEARN, Inc. experienced multiple transitions during 2018 and 2019 which caused a delay in finalizing the 2019 year end audit. Recommendation: We recommend that iEARN, Inc. perform an internal analysis of its capacity needs to ensure that the Organization can meet the requirements of the Uniform Guidance.
Finding: 2019-01 Corrective Action Plan: Between 2018 and 2019, iEARN Inc. experienced multiple unexpected transitions of leadership. Due to the talent gaps and disruption caused by these transitions, iEARN Inc. fell behind. Under new leadership, an internal analysis and needs assessment were conducted. Directors of Development and Finance were hired in 2020 and 2021. iEARN Inc. has devoted significant time and resources on completing lapsed audits and are on track to getting current and in compliance with 2CFR section 200.512 by the end of 2021.
2018-001
iEARN, Inc's procurement policy was not updated for the new procurement standards thresholds, especially for small purchases under 2 CFR section 200.88. Effect: iEARN, Inc's policy for obtaining an adequate number of quotes for small purchases was not implemented. Cause: iEARN, Inc. experienced multiple transitions during 2018 and 2019 which caused a delay in implementing and monitoring the procurement policy. Recommendation: We recommend that iEARN, Inc. perform an internal analysis to update its procurement policy to comply with the updated rules and to institute policies and procedures to ensure the procurement policies are being implemented and monitored.
Show full finding ▾Hide full finding ▴Finding: 2019-02 Criteria: In accordance with 2 CFR section 200.318 and effective as of January 1, 2018, the organization must apply updated procurement rules as specified within the Uniform Guidance. Condition: iEARN, Inc's procurement policy was not updated for the new procurement standards thresholds, especially for small purchases under 2 CFR section 200.88. Effect: iEARN, Inc's policy for obtaining an adequate number of quotes for small purchases was not implemented. Cause: iEARN, Inc. experienced multiple transitions during 2018 and 2019 which caused a delay in implementing and monitoring the procurement policy. Recommendation: We recommend that iEARN, Inc. perform an internal analysis to update its procurement policy to comply with the updated rules and to institute policies and procedures to ensure the procurement policies are being implemented and monitored.
Finding: 2019-02 Corrective Action Plan: iEARN Inc.?s procurement policy was updated to comply with updated rules in 2020. The full iEARN team was trained on the new rules and aligned processes and procedures were established. We implemented a new process for seeking sole source waivers when appropriate.
2018-002
iEARN, Inc. did not accurately implement the time allocation system utilized to allocate salaries and benefits to the Organization's programs. Effect: Financial data and reports were not accurately supported by iEARN, Inc.'s accounting records. Cause: iEARN, Inc. experienced transition within the Finance department during 2018 and 2019 and began to implement new or updated reporting policies. The time allocation system that was previously in place was not utilized and the new system was not applied accurately. Auditor's Recommendation: We recommend that iEARN, Inc.'s Finance department review the time allocation system procedures and ensure that accurate reports from the time allocation system are utilized to allocate salaries and benefits to all of iEARN, Inc.'s programs.
Show full finding ▾Hide full finding ▴Finding: 2019-03 Reporting Criteria: Federal financial reports submitted to the federal awarding agency are to be supported by an organization's underlying accounting records. Condition: iEARN, Inc. did not accurately implement the time allocation system utilized to allocate salaries and benefits to the Organization's programs. Effect: Financial data and reports were not accurately supported by iEARN, Inc.'s accounting records. Cause: iEARN, Inc. experienced transition within the Finance department during 2018 and 2019 and began to implement new or updated reporting policies. The time allocation system that was previously in place was not utilized and the new system was not applied accurately. Auditor's Recommendation: We recommend that iEARN, Inc.'s Finance department review the time allocation system procedures and ensure that accurate reports from the time allocation system are utilized to allocate salaries and benefits to all of iEARN, Inc.'s programs.
Finding: 2019-03 Corrective Action Plan: A new system of tracking allocating time will be implemented to provide more accurate reporting. iEARN Inc. has hired a Full Time Director of Finance who will review and assess the process.
2018-003
FAC accepted this audit on January 21, 2021 — management decision was due July 21, 2021.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 11, 2019 — management decision was due May 11, 2020.
GSA_MIGRATION
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