EIN: 273755556
UEI: HFCSVED61M16
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 25, 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 January 25, 2024 (940 days ago).
What is a management decision? →III. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding: 2022-001 Preparation of the Schedule of Expenditures of Federal Awards Criteria and Condition Pursuant to the requirement set forth in the compliance requirements of Title 2 Subtitle A Chapter II Part 200 Subpart F ?200.510, the Schedule of Expenditures of Federal Awards must include the total federal awards expended. The Organization did not include all federal expenditures on its Schedule of Expenditures of Federal Awards. Questioned Cost There were no questioned costs associated with this finding. Cause/Effect The Organization did not have complete procedures documented to prepare the Schedule of Expenditures of Federal Awards. Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization improve its tracking of federal awards to ensure that all amounts are properly included in the Schedule of Expenditure of Federal Awards. View of responsible officials Management agrees with the recommendation.
Show full finding ▾Hide full finding ▴III. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding: 2022-001 Preparation of the Schedule of Expenditures of Federal Awards Criteria and Condition Pursuant to the requirement set forth in the compliance requirements of Title 2 Subtitle A Chapter II Part 200 Subpart F ?200.510, the Schedule of Expenditures of Federal Awards must include the total federal awards expended. The Organization did not include all federal expenditures on its Schedule of Expenditures of Federal Awards. Questioned Cost There were no questioned costs associated with this finding. Cause/Effect The Organization did not have complete procedures documented to prepare the Schedule of Expenditures of Federal Awards. Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization improve its tracking of federal awards to ensure that all amounts are properly included in the Schedule of Expenditure of Federal Awards. View of responsible officials Management agrees with the recommendation.
Corrective Action Plan For the Year Ended December 31, 2022 Finding: 2022-001 Preparation of the Schedule of Expenditures of Federal Awards Criteria and Condition Pursuant to the requirement set forth in the compliance requirements of Title 2 Subtitle A Chapter II Part 200 Subpart F ?200.510, the Schedule of Expenditures of Federal Awards must include the total federal awards expended. The Organization did not include all federal expenditures on its Schedule of Expenditures of Federal Awards. Questioned Cost There were no questioned costs associated with this finding. Cause/Effect The Organization did not have complete procedures documented to prepare the Schedule of Expenditures of Federal Awards. Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization improve its tracking of federal awards to ensure that all amounts are properly included in the Schedule of Expenditure of Federal Awards. View of responsible officials Management agrees with the recommendation. Planned Corrective Action IDEO.org will implement a system where the Partnerships team will inquire all incoming partners around whether or not the source of funding is a federal award. Depending on that reply, the Finance team will be alerted via a tracking field in our opportunities database. Implementation Date of Plan January 1, 2023 Responsible Official Stephanie Wei Contact Information for Responsible Official stephanie@ideo.org
FAC accepted this audit on September 18, 2022 — management decision was due March 18, 2023.
III. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding: 2021-001 Payroll Allocation Center for Disease Control - COVID - 19, Pass-through Regents of the University of Minnesota National Resource Center for COVID-19, AL# 93.283 Criteria and Condition Pursuant to the requirement set forth in the compliance requirements of Title 2 Subtitle A Chapter II Part 200 Subpart E ?200.403, costs must be consistently charged as either indirect or direct costs, but may not be double charged or inconsistently charged as both. Salaries for administrative employees were inappropriately charged to as direct salaries expenses. Context The Organization established a grant budget with the pass-through organization that detailed costs related to positions working directly on the grant project. During our audit, in our review of the design support allocation, we identified that the Organization had included a portion of administrative employees? salaries along with certain direct design professionals to the federal grant which would also be accounted for under the 10% indirect cost rate. Questioned Cost The total impact for the administrative portion of salaries charged for the entire year under audit is $34,540. The question cost was derived based on a recalculation of each allocation of design support salaries after removing the administrative salaries from the calculation. Cause The error was the result of an allocation methodology that is applied across all projects at the Organization to capture employees? salaries related to design support. For federal project purposes, an allocation methodology that excludes administrative salaries that are part of the 10% indirect cost rate should have been used. Effect Administrative employees? salaries were charged twice against the federal grant in error. Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization improve its documentation and tracking of employee time and salaries charged to federal grants and utilize an allocation methodology that excludes administrative salaries from direct charges to federal grants. View of responsible officials Management agrees with the recommendation
Show full finding ▾Hide full finding ▴III. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding: 2021-001 Payroll Allocation Center for Disease Control - COVID - 19, Pass-through Regents of the University of Minnesota National Resource Center for COVID-19, AL# 93.283 Criteria and Condition Pursuant to the requirement set forth in the compliance requirements of Title 2 Subtitle A Chapter II Part 200 Subpart E ?200.403, costs must be consistently charged as either indirect or direct costs, but may not be double charged or inconsistently charged as both. Salaries for administrative employees were inappropriately charged to as direct salaries expenses. Context The Organization established a grant budget with the pass-through organization that detailed costs related to positions working directly on the grant project. During our audit, in our review of the design support allocation, we identified that the Organization had included a portion of administrative employees? salaries along with certain direct design professionals to the federal grant which would also be accounted for under the 10% indirect cost rate. Questioned Cost The total impact for the administrative portion of salaries charged for the entire year under audit is $34,540. The question cost was derived based on a recalculation of each allocation of design support salaries after removing the administrative salaries from the calculation. Cause The error was the result of an allocation methodology that is applied across all projects at the Organization to capture employees? salaries related to design support. For federal project purposes, an allocation methodology that excludes administrative salaries that are part of the 10% indirect cost rate should have been used. Effect Administrative employees? salaries were charged twice against the federal grant in error. Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization improve its documentation and tracking of employee time and salaries charged to federal grants and utilize an allocation methodology that excludes administrative salaries from direct charges to federal grants. View of responsible officials Management agrees with the recommendation
III. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding: 2021-001 Payroll Allocation Center for Disease Control - COVID - 19, Pass-through Regents of the University of Minnesota National Resource Center for COVID-19, AL# 93.283 Criteria and Condition Pursuant to the requirement set forth in the compliance requirements of Title 2 Subtitle A Chapter II Part 200 Subpart E ?200.403, costs must be consistently charged as either indirect or direct costs, but may not be double charged or inconsistently charged as both. Salaries for administrative employees were inappropriately charged to as direct salaries expenses. Context The Organization established a grant budget with the pass-through organization that detailed costs related to positions working directly on the grant project. During our audit, in our review of the design support allocation, we identified that the Organization had included a portion of administrative employees? salaries along with certain direct design professionals to the federal grant which would also be accounted for under the 10% indirect cost rate. Questioned Cost The total impact for the administrative portion of salaries charged for the entire year under audit is $34,540. The question cost was derived based on a recalculation of each allocation of design support salaries after removing the administrative salaries from the calculation. Cause The error was the result of an allocation methodology that is applied across all projects at the Organization to capture employees? salaries related to design support. For federal project purposes, an allocation methodology that excludes administrative salaries that are part of the 10% indirect cost rate should have been used. Effect Administrative employees? salaries were charged twice against the federal grant in error. Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization improve its documentation and tracking of employee time and salaries charged to federal grants and utilize an allocation methodology that excludes administrative salaries from direct charges to federal grants. View of responsible officials Management agrees with the recommendation. Planned Corrective Action The allocation methodology for this specific grant has changed. IDEO.org is removing Administrative salaries from the design support allocation so as to not double charge or inconsistently charge those salaries for this grant. This new adjusted allocation methodology has been retroactively applied to the grant starting January 1, 2022 and will continue forward until the end of the grant. Implementation Date of Plan January 1, 2022 Responsible Official Stephanie Wei Contact Information for Responsible Official stephanie@ideo.org
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