EIN: 231496016
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2020. 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 29, 2021 (1974 days ago).
What is a management decision? →The Society did not have procedures in place to ensure that subrecipient monitoring requirements are completed. Cause: The Society was not aware that its grant relationship with Knowinnovation Inc. (Knowinnovation) was to be treated as a subrecipient arrangement. Effect: The Society had not prepared procedures to identify applicable subrecipient monitoring compliance requirements. Questioned costs: None Context: This was the Society?s first Federal Single Audit in many years, and this particular award from National Science Foundation was unexpected. In addition, the Society?s federal award activities do not typically involve the use of subrecipients. As a result, the Society did not have formal subrecipient monitoring policies in place. The Society had a written agreement with the subrecipient and closely reviewed Knowinnovation?s performance during the grant period to ensure program goals were met and that federal funds were appropriately expended. However, policies to ensure the performance of the specific subrecipient monitoring requirements as contemplated in 2 CFR part 200 subpart F were not in place. Repeat finding?: No Recommendation: We recommend that management review the requirements of the Uniform Guidance with regard to subrecipient monitoring, and develop policies to improve internal controls over compliance for this area. Views of responsible individuals: See corrective action plan.
Show full finding ▾Hide full finding ▴Agency and award: Research and Development Cluster: National Science Foundation - CFDA #47.070, Computer and Information Science and Engineering; Grant Period: Year Ended December 31, 2019 Criteria: Management is responsible for the design, implementation, and maintenance of internal control to ensure the Society fulfills the requirements of 2 CFR section 200.331 (Requirements for Pass-Through Entities). Condition: The Society did not have procedures in place to ensure that subrecipient monitoring requirements are completed. Cause: The Society was not aware that its grant relationship with Knowinnovation Inc. (Knowinnovation) was to be treated as a subrecipient arrangement. Effect: The Society had not prepared procedures to identify applicable subrecipient monitoring compliance requirements. Questioned costs: None Context: This was the Society?s first Federal Single Audit in many years, and this particular award from National Science Foundation was unexpected. In addition, the Society?s federal award activities do not typically involve the use of subrecipients. As a result, the Society did not have formal subrecipient monitoring policies in place. The Society had a written agreement with the subrecipient and closely reviewed Knowinnovation?s performance during the grant period to ensure program goals were met and that federal funds were appropriately expended. However, policies to ensure the performance of the specific subrecipient monitoring requirements as contemplated in 2 CFR part 200 subpart F were not in place. Repeat finding?: No Recommendation: We recommend that management review the requirements of the Uniform Guidance with regard to subrecipient monitoring, and develop policies to improve internal controls over compliance for this area. Views of responsible individuals: See corrective action plan.
Agency and award: Research and Development Cluster: National Science Foundation - CFDA #47.070, Computer and Information Science and Engineering; Grant Period: Year Ended December 31, 2019 Criteria: Management is responsible for the design, implementation, and maintenance of internal control to ensure the Society fulfills the requirements of 2 CFR section 200.331 (Requirements for Pass-Through Entities). Condition: The Society did not have procedures in place to ensure that subrecipient monitoring requirements are completed. Cause: The Society was not aware that its grant relationship with Knowinnovation Inc. (Knowinnovation) was to be treated as a subrecipient arrangement. Effect: The Society had not prepared procedures to identify applicable subrecipient monitoring compliance requirements. Questioned costs: None Context: This was the Society?s first Federal Single Audit in many years, and this particular award from National Science Foundation was unexpected. In addition, the Society?s federal award activities do not typically involve the use of subrecipients. As a result, the Society did not have formal subrecipient monitoring policies in place. The Society had a written agreement with the subrecipient and closely reviewed Know innovation?s performance during the grant period to ensure program goals were met and that federal funds were appropriately expended. However, policies to ensure the performance of the specific subrecipient monitoring requirements as contemplated in 2 CFR part 200 subpart F were not in place. Repeat finding: No Recommendation: The auditors recommended that management review the requirements of the Uniform Guidance with regard to subrecipient monitoring and develop policies to improve internal controls over compliance for this area. Corrective Action Plan: The management of the Society agrees with the recommendation. As noted by the auditors, this was the Society?s first federal Single Audit in many years and we were not expecting to exceed the Federal support threshold during 2019. Since Knowinnovation was the subrecipient that National Science Foundation (NSF) told the Society to use, the Society believed it would be appropriate to view the relationship as one of a vendor/customer. The management of the Society is now aware of how NSF views these arrangements and will incorporate specific subrecipient monitoring protocols into all such future arrangements. Responsible Official: Susan Palantino, Chief Operating Officer Completion Date: By October 2020
The Society was not fully aware of all requirements relating to the preparation of the SEFA. Cause: This was the Society?s first Federal Single Audit in many years. As a result, the Society was not aware of all the requirements for the preparation of the SEFA. Effect: The SEFA and related compliance information initially prepared by the Society did not identify expenditures to subrecipients and clusters of Federal programs. Questioned costs: None Context: As noted above, this was the Society?s first Single Audit in many years. The grant schedule initially provided accurately presented the granting agencies, CFDA numbers, identifying grant information, and total federal expenditures. However, the identification of subrecipients and clusters of Federal programs was not present on the initial SEFA. Repeat finding?: No Recommendation: We recommend that management review the requirements of the Uniform Guidance with regard to the preparation of the SEFA and develop a formal process for the preparation and review of this information. Views of responsible individuals: See corrective action plan.
Show full finding ▾Hide full finding ▴Agencies and awards: Research and Development Cluster: National Science Foundation (CFDA #47.049, Mathematical and Physical Sciences and CFDA #47.070, Computer and Information Science and Engineering) and U.S. Department of Energy (CFDA #81.049, Office of Science Financial Assistance Program); Grant Period: Year Ended December 31, 2019 Criteria: Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the Schedule of Expenditures of Federal Awards (SEFA) that is free from material misstatement, whether due to fraud or error. Also, the auditee is required to prepare the Schedule of Expenditures of Federal Awards (SEFA) as described in Section 200.510 of the Uniform Guidance. Condition: The Society was not fully aware of all requirements relating to the preparation of the SEFA. Cause: This was the Society?s first Federal Single Audit in many years. As a result, the Society was not aware of all the requirements for the preparation of the SEFA. Effect: The SEFA and related compliance information initially prepared by the Society did not identify expenditures to subrecipients and clusters of Federal programs. Questioned costs: None Context: As noted above, this was the Society?s first Single Audit in many years. The grant schedule initially provided accurately presented the granting agencies, CFDA numbers, identifying grant information, and total federal expenditures. However, the identification of subrecipients and clusters of Federal programs was not present on the initial SEFA. Repeat finding?: No Recommendation: We recommend that management review the requirements of the Uniform Guidance with regard to the preparation of the SEFA and develop a formal process for the preparation and review of this information. Views of responsible individuals: See corrective action plan.
Agencies and awards: Research and Development Cluster: National Science Foundation (CFDA #47.049, Mathematical and Physical Sciences and CFDA #47.070, Computer and Information Science and Engineering) and U.S. Department of Energy (CFDA #81.049, Office of Science Financial Assistance Program); Grant Period: Year Ended December 31, 2019 Criteria: Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the Schedule of Expenditures of Federal Awards (SEFA) that is free from material misstatement, whether due to fraud or error. Also, the auditee is required to prepare the Schedule of Expenditures of Federal Awards (SEFA) as described in Section 200.510 of the Uniform Guidance. Condition: The Society was not fully aware of all requirements relating to the preparation of the SEFA. Cause: This was the Society?s first Federal Single Audit in many years. As a result, the Society was not aware of all the requirements for the preparation of the SEFA. Effect: The SEFA and related compliance information initially prepared by the Society did not identify expenditures to subrecipients and clusters of Federal programs. Questioned costs: None Context: As noted above, this was the Society?s first Single Audit in many years. The grant schedule initially provided accurately presented the granting agencies, CFDA numbers, identifying grant information, and total federal expenditures. However, the identification of subrecipients and clusters of Federal programs was not present on the initial SEFA. Repeat finding: No Recommendation: The auditors recommended that management review the requirements of the Uniform Guidance with regard to the preparation of the SEFA and develop a formal process for the preparation and review of this information. Corrective action plan: The management of the Society agrees with the recommendation. As noted by the auditors, this was the Society?s first federal Single Audit in many years and we were not expecting to exceed the Federal support threshold during 2019. Management of the Society is now aware of the need to identify subrecipients and clusters of Federal programs in conjunction with the preparation of the SEFA. Going forward, we will include these items in the Society?s SEFA. Responsible Official: Lauren Steidel, Controller Completion Date: By October 2020
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