EIN: 237185827
UEI: KHMQUXDA2K33
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 4, 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 December 4, 2025 (266 days ago).
What is a management decision? →FAS’ fiscal year 2024 data collection form was not submitted within nine months after the end of the audit period. Cause: The audit was not completed before the deadline due to the material weakness noted in Finding 2024-001 above. Effect: Non-timely electronic submission of federal reporting package represents noncompliance with regulations, which could have implications on federal funding. Context: FAS did not have a proper set of internal controls related to financial reporting in place to report timely. Questioned costs: None reported Repeat Finding: No Recommendation: We recommend FAS ensure its controls over timely electronic submission of the federal report package is effective. View of responsible officials and planned corrective actions: FAS agrees with the finding. See corrective action plan
Show full finding ▾Hide full finding ▴Finding 2024-002: Timely Submission of the Data Collection Form Agency and Award: United States Department of Agriculture: Regional Food Business Centers for Assistance Listing Number 10.186 Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed, and the data collection form must be submitted within the earlier of 30 days of the auditor’s report or nine months after the end of the audit period. Condition: FAS’ fiscal year 2024 data collection form was not submitted within nine months after the end of the audit period. Cause: The audit was not completed before the deadline due to the material weakness noted in Finding 2024-001 above. Effect: Non-timely electronic submission of federal reporting package represents noncompliance with regulations, which could have implications on federal funding. Context: FAS did not have a proper set of internal controls related to financial reporting in place to report timely. Questioned costs: None reported Repeat Finding: No Recommendation: We recommend FAS ensure its controls over timely electronic submission of the federal report package is effective. View of responsible officials and planned corrective actions: FAS agrees with the finding. See corrective action plan
Identifying Number: 2024-001 Finding: Current management noted that the audited financial statements as of and for the year ended June 30, 2023, were materially misstated for certain contribution transactions recorded in error in the amount of $7,997,654. Those errors were corrected and recorded in fiscal year 2024, which is not in accordance with U.S. GAAP. Corrective Actions Taken or Planned: The entire finance team was new in FY24. During an internal review, management identified that certain revenue transactions had been recorded incorrectly in the prior fiscal year (FY23), resulting in a materially misstated ending balance for FY23 and, consequently, an inaccurate beginning balance for FY24. Because FY23 had already been closed and audited, the necessary corrections were recorded in FY24. Management proactively informed the new auditors of these adjustments. Due to the materiality of the correction, the auditors determined that the FY23 ending balance needed to be reinstated. As a result, they expanded their scope to include a re-audit of FY23 to ensure the accuracy of the reinstated balances, which extended the overall audit timeline. It’s important to emphasize that this finding was self-identified and communicated by management, and the correction was properly recorded in FY24. No further corrective action is required for FY25. Throughout FY24, the finance team has worked diligently to strengthen internal policies, processes, controls, and systems, which contributed to a clean audit result for FY24. This finding relates solely to FY23 and does not reflect the current state of financial management. Name of Responsible Person: Manizha Nabieva, CFO Projected Date of Completion: 05/28/2025 Identifying Number: 2024-002 Finding: Federation of American Scientists’ fiscal year 2024 data collection form was not submitted within nine months after the end of the audit period. Corrective Actions Taken or Planned: The delay in filing the data collection form was directly related to the delay in finalizing the audit, as noted in the first finding above. Since this was our first year working with RSM, the audit scope expanded significantly due to the reinstatement of beginning balances. The auditors required additional time to ensure the accuracy of the financial statements before issuing their final report. We will finalize and submit the data collection form as soon as the audit is complete, but no later than May 28, 2025. To prevent similar delays in the future, we have already initiated discussions with our auditors regarding the FY25 audit and plan to begin the audit process in October 2025. Name of Responsible Person: Manizha Nabieva, CFO Projected Date of Completion: 5/28/2025
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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