EIN: 232710950
UEI: TAM3C5589A57
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 September 25, 2026 (24 days from today).
What is a management decision? →During our testing of cash management procedures, we noted that the Organization did not maintain documentation evidencing review or approval of federal fund drawdowns. The drawdown files tested did not include evidence demonstrating that an authorized individual reviewed and approved the request prior to submission. Questioned Costs: None Context: This condition was identified during testing of drawdown transactions for the federal program. For all items selected, documentation of review or approval was not available. Cause: The Organization experienced turnover within the finance department and was operating with limited staffing resources. As a result, responsibilities were not consistently allocated, and the approval step in the drawdown process was not documented. Effect: The absence of documented review and approval for federal fund drawdowns increases the risk that draw requests may be inaccurate, unsupported, or not compliant with federal cash management requirements. Without evidence of appropriate oversight, errors or improper draws could occur and remain undetected, potentially resulting in noncompliance with federal regulations and increasing the risk of future questioned costs or enforcement actions. Repeat Finding: N/A Not a repeat finding. Recommendation: We recommend that the Organization establish and implement a formalized approval process for all federal fund drawdowns. This process should include documented review and approval by an authorized individual prior to the submission of each draw request. The Organization should also ensure adequate staffing and clear assignment of responsibilities within the finance department to maintain proper segregation of duties and consistent oversight. Implementing these procedures will strengthen internal controls, reduce the risk of inaccuracies or unauthorized draws, and promote full compliance with federal cash management requirements. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to Research For Action, Inc.'s Corrective Action Plan
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: Education Research, Development and Dissemination Assistance Listing Number: 84.305A Federal Award Identification Number and Year: R305A210286 - 2025 Pass-through Agency: N/A Pass-through Number: N/A Award Period: July 1, 2021 - June 30, 2026 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria: 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, requires recipients to comply with federal cash management standards. These standards require that federal funds be drawn only for immediate cash needs and that recipients maintain adequate internal controls, including documented review and approval, to support and authorize each drawdown request. Condition: During our testing of cash management procedures, we noted that the Organization did not maintain documentation evidencing review or approval of federal fund drawdowns. The drawdown files tested did not include evidence demonstrating that an authorized individual reviewed and approved the request prior to submission. Questioned Costs: None Context: This condition was identified during testing of drawdown transactions for the federal program. For all items selected, documentation of review or approval was not available. Cause: The Organization experienced turnover within the finance department and was operating with limited staffing resources. As a result, responsibilities were not consistently allocated, and the approval step in the drawdown process was not documented. Effect: The absence of documented review and approval for federal fund drawdowns increases the risk that draw requests may be inaccurate, unsupported, or not compliant with federal cash management requirements. Without evidence of appropriate oversight, errors or improper draws could occur and remain undetected, potentially resulting in noncompliance with federal regulations and increasing the risk of future questioned costs or enforcement actions. Repeat Finding: N/A Not a repeat finding. Recommendation: We recommend that the Organization establish and implement a formalized approval process for all federal fund drawdowns. This process should include documented review and approval by an authorized individual prior to the submission of each draw request. The Organization should also ensure adequate staffing and clear assignment of responsibilities within the finance department to maintain proper segregation of duties and consistent oversight. Implementing these procedures will strengthen internal controls, reduce the risk of inaccuracies or unauthorized draws, and promote full compliance with federal cash management requirements. Viewed of Responsible Officials and Planned Corrective Actions: Please refer to Research For Action, Inc.'s Corrective Action Plan
During our testing of cash management procedures, we noted that the Organization did not maintain documentation evidencing review or approval of federal fund drawdowns. The drawdown files tested did not include evidence demonstrating that an authorized individual reviewed and approved the request prior to submission. Recommendation: We recommend that the Organization establish and implement a formalized approval process for all federal fund drawdowns. This process should include documented review and approval by an authorized individual prior to the submission of each draw request. The Organization should also ensure adequate staffing and clear assignment of responsibilities within the finance department to maintain proper segregation of duties and consistent oversight. Implementing these procedures will strengthen internal controls, reduce the risk of inaccuracies or unauthorized draws, and promote full compliance with federal cash management requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement an approval system. Name(s) of the contact person(s) responsible for corrective action: Myrteny Metzger, Comptroller and Cyra Copeland, Senior Director of Finance Planned completion date for corrective action plan: the planned corrective action will be completed by February 2026.
FAC accepted this audit on February 6, 2025 — management decision was due August 6, 2025.
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
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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