EIN: 521797483
UEI: YA6VZ5AHQEN7
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 12 [Department of Defense]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 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 6, 2026 (2 days ago).
What is a management decision? →During our testing, we noted RoboNation did not adequately document the rationale or decision for selecting a vendor in a manner to justify a lack of competition or easily determine which vendor was selected and the basis for that decision. Questioned costs: $34,603 Cause: RoboNations internal controls were not properly implemented to ensure that the rationale or decision for selecting a vendor was adequately documented. Context: During our testing, it was noted that 3 out of the 6 items did not have the rationale for selecting the vendor adequately documented. Effect: RoboNation purchases of goods and services could be made above prevailing market rates if the procurement procedures were not followed, and thus, there is a potential that RoboNation will not receive the best value for its purchases. Failure to perform proper procurement procedures could result in disallowance of federal expenditures based on a lack of fair competition. Recommendation: We recommend the RoboNation ensure internal controls in place are properly implemented to adequately document the rationale or decision for selecting a vendor. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Defense Federal Program Name: Basic and Applied Scientific Research Assistance Listing Number: Research and Development Cluster Federal Award Identification Number and Year: Various Award Period: Various Type of Finding: Material Weakness in Internal Control Over Compliance; Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. All procurement transactions must be conducted in a manner providing full and open competition consistent with the standards set forth in the Uniform Guidance as well as internal policies and procedures. The non-Federal entity must ensure that all prequalified lists of persons, firms, or products which are used in acquiring goods and services are current and include enough qualified sources to ensure open and free competition. Also, the non-Federal entity must not preclude potential bidders from qualifying during the solicitation period. Condition: During our testing, we noted RoboNation did not adequately document the rationale or decision for selecting a vendor in a manner to justify a lack of competition or easily determine which vendor was selected and the basis for that decision. Questioned costs: $34,603 Cause: RoboNations internal controls were not properly implemented to ensure that the rationale or decision for selecting a vendor was adequately documented. Context: During our testing, it was noted that 3 out of the 6 items did not have the rationale for selecting the vendor adequately documented. Effect: RoboNation purchases of goods and services could be made above prevailing market rates if the procurement procedures were not followed, and thus, there is a potential that RoboNation will not receive the best value for its purchases. Failure to perform proper procurement procedures could result in disallowance of federal expenditures based on a lack of fair competition. Recommendation: We recommend the RoboNation ensure internal controls in place are properly implemented to adequately document the rationale or decision for selecting a vendor. Views of responsible officials: There is no disagreement with the audit finding.
Basic and Applied Scientific Research Research and Development Cluster Recommendation: The recommendation is that RoboNation ensure internal controls in place are properly implemented to adequately document the rationale or decision for selecting a vendor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: RoboNation will ensure that program personnel involved in the procurement process have the proper training and understanding of the controls in place for documenting the selection of vendors. Name of the contact person responsible for corrective action: Daryl Davidson, CEO Planned completion date for corrective action plan: March 31, 2026
During our testing, we noted RoboNation did follow its internal controls designed to ensure vendors were not suspended or debarred. RoboNation did not retain documentation that the suspension and debarment status of contractors were verified prior to entering into the contract. Questioned costs: $590,065 Context: During our testing, it was noted that all 6 items were not reviewed to ensure the contractor's suspension and debarment status was documented. Cause: RoboNations internal controls were not properly implemented to ensure that contractors suspension and debarment status was documented prior to entering into the contract. Repeat Finding: Yes. See prior year finding 2022-003 Recommendation: We recommend RoboNation properly implement controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred prior to entering into transactions with contractors. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Defense Federal Program Name: Basic and Applied Scientific Research Assistance Listing Number: Research and Development Cluster Federal Award Identification Number and Year: Various Award Period: Various Type of Finding: Material Weakness in Internal Control Over Compliance; Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions that are suspended or debarred. Before entering into a covered transaction, the entity must verify that the contractor is not suspended, debarred, or otherwise excluded from participating in the transaction. Condition: During our testing, we noted RoboNation did follow its internal controls designed to ensure vendors were not suspended or debarred. RoboNation did not retain documentation that the suspension and debarment status of contractors were verified prior to entering into the contract. Questioned costs: $590,065 Context: During our testing, it was noted that all 6 items were not reviewed to ensure the contractor's suspension and debarment status was documented. Cause: RoboNations internal controls were not properly implemented to ensure that contractors suspension and debarment status was documented prior to entering into the contract. Repeat Finding: Yes. See prior year finding 2022-003 Recommendation: We recommend RoboNation properly implement controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred prior to entering into transactions with contractors. Views of responsible officials: There is no disagreement with the audit finding.
Basic and Applied Scientific Research Research and Development Cluster Recommendation: The recommendation is that RoboNation properly implement controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred prior to entering into transactions with contractors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: RoboNation will ensure that program personnel involved in the procurement process have the proper training and understanding of the controls in place for documenting the search for vendors being suspended or disbarred before entering into a transaction and at least annually. Name of the contact person responsible for corrective action: Daryl Davidson, CEO Planned completion date for corrective action plan: March 31, 2026
2022-003
FAC accepted this audit on February 24, 2025 — management decision was due August 24, 2025.
RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.
Show full finding ▾Hide full finding ▴Finding 2022-001: Cash Management (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: CFR §200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return the funds. Questioned Costs: Undetermined Identification as Repeat Finding, if Applicable: 2021-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to billings and ensure billings are accurate and properly stated.
Views of Responsible Officials and Planned Corrective Action Plans: Management agrees with this finding and has implemented process to prevent excessive draws. In addition, RoboNation has subsequently settled all amounts owed to the Office of Naval Research.
2021-002
During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Show full finding ▾Hide full finding ▴Finding 2022-002: Missing Expense and Receipt Documentation (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the audit, we were unable to obtain supporting documentation for various expenses. Missing support included credit card receipts and approval. We were unable to verify proper account and project coding due to lack of documentation around credit cards. Context: Our audit procedures consisted of control testwork over RoboNation’s credit card cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various credit card transactions. Effect: We were unable to verify credit card expenditures in the general ledger, verify approvals, or confirm each amount in question for certain transactions. Questioned Costs: Undeterminable Identification as Repeat Finding, if Applicable: 2021-003 Recommendation: We recommend that RoboNation implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Views of Responsible Officials and Planned Corrective Actions: Management agrees that improvement is necessary with respect to reconciliation and documentation of credit card expenses. Management is in the process of updated their process surrounding credit cards.
2021-003
RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.
Show full finding ▾Hide full finding ▴Finding 2022-003: Suspension and Debarment (Significant Deficiency) Information on the Federal Program: Research and Development Cluster Criteria: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. We also noted several screenings provided were not dated and thus, we were unable to verify the checks were completed prior to engagement of a vendor. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Undeterminable Identification as a Repeat Finding, if Applicable: 2021-004 Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with this recommendation and is in the process of improving its procedures and staff training to ensure all SAM checks are appropriately documented.
2021-004
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
RoboNation did not always document the rationale or decision in a manner to justify a lack of competition or easily determine which vendor was selected and the basis for that decision. Context: Our audit procedures consisted of control testwork over RoboNation's cash disbursement cycle as well as substantive testing of Federal expenditures. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not comply with internal policies and procedures regarding the procurement of goods and services for the year ended December 31, 2021. Effect: Purchases of goods and services could be made above the prevailing market rates if the prescribed procurement procedures are not adhered to, and thus, there lies the potential that the Organization will not receive the best value for its purchases. The procurement process should also allow for an evaluation of potential conflicts of interest with prospective vendors and contractors. Furthermore, failure to perform the proper procurement procedures could result in disallowance of federal expenditures based on lack of fair competition. Questioned Costs: Undetermined Identification as a Repeat Finding, if Applicable: 2020-001 Recommendation: We recommend that management of RoboNation ensure that all transactions in excess of the established procurement thresholds be appropriately supported by bids and other corroborating documentation supporting open competition. We also recommend that RoboNation establish and implement a form to document the various bids, analysis, and ultimately the vendor or contractor selected for the purchase of goods or services. These forms should be centrally located in order to ensure the trail and process completed for each of these purchases are appropriately maintained and available for reference.
Show full finding ▾Hide full finding ▴Finding 2021-001: Procurement Information on the Federal Programs: Research and Development Cluster Criteria or Specific Requirement: CFR ?200.318 - ?200.320 establishes procurement guidelines for any non-Federal entity receiving Federal funding. All procurement transactions must be conducted in a manner providing full and open competition consistent with the standards set forth by Uniform Guidance as well as internal policies and procedures. The non-Federal entity must ensure that all prequalified lists of persons, firms, or products which are used in acquiring goods and services are current and include enough qualified sources to ensure maximum open and free competition. Also, the non-Federal entity must not preclude potential bidders from qualifying during the solicitation period. Condition: RoboNation did not always document the rationale or decision in a manner to justify a lack of competition or easily determine which vendor was selected and the basis for that decision. Context: Our audit procedures consisted of control testwork over RoboNation's cash disbursement cycle as well as substantive testing of Federal expenditures. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not comply with internal policies and procedures regarding the procurement of goods and services for the year ended December 31, 2021. Effect: Purchases of goods and services could be made above the prevailing market rates if the prescribed procurement procedures are not adhered to, and thus, there lies the potential that the Organization will not receive the best value for its purchases. The procurement process should also allow for an evaluation of potential conflicts of interest with prospective vendors and contractors. Furthermore, failure to perform the proper procurement procedures could result in disallowance of federal expenditures based on lack of fair competition. Questioned Costs: Undetermined Identification as a Repeat Finding, if Applicable: 2020-001 Recommendation: We recommend that management of RoboNation ensure that all transactions in excess of the established procurement thresholds be appropriately supported by bids and other corroborating documentation supporting open competition. We also recommend that RoboNation establish and implement a form to document the various bids, analysis, and ultimately the vendor or contractor selected for the purchase of goods or services. These forms should be centrally located in order to ensure the trail and process completed for each of these purchases are appropriately maintained and available for reference.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with this recommendation and is in the process of improving its procedures and staff training to ensure all procurement actions are appropriately documented. Responsible Official: Daryl Davidson Anticipated Completion Date: Completed during fiscal year 2022
2020-001
RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return funds. Questioned Costs: Undetermined Identification as a Repeat Finding, if Applicable: 2020-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to drawing down advance funds and ensure that program activities are carried out in an acceptable time frame when funds are drawn down in advance.
Show full finding ▾Hide full finding ▴Finding 2021-002: Cash Management Information on the Federal Programs: Research and Development Cluster Criteria or Specific Requirement: CFR ?200.305 states when reimbursement method is used, the Federal awarding agency or pass-through entity must make payment within 30 calendar days after receipt of the billing, unless the Federal awarding agency or pass-through entity reasonably believes the request to be improper. It also states that excess cash should be returned. Condition: RoboNation received funds in excess of expenditures. Context: Our audit procedures consisted of compliance testwork over RoboNation's reimbursements for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation requested reimbursement of funds in excess of actual billings. Effect: RoboNation overbilled a grant and had excess cash on hand. This could lead to RoboNation having to return funds. Questioned Costs: Undetermined Identification as a Repeat Finding, if Applicable: 2020-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to drawing down advance funds and ensure that program activities are carried out in an acceptable time frame when funds are drawn down in advance.
Views of Responsible Officials and Planned Corrective Actions: During fiscal year 2021, RoboNation experienced significant turnover in the accounting department resulting in inaccurate financial reporting. As a result, certain reimbursement claims submitted to Office of Naval Research were overstated and ultimately reimbursed. RoboNation has subsequently spent significant time reconciling the overstatements and is in the processing of clearing these excess reimbursements as part of the grant close out process for impacted awards. Responsible Official: Daryl Davidson Anticipated Completion Date: November 1, 2023
2020-002
During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoice, contracts, and approvals. We also had difficulty obtaining supporting documentation around receipts including invoices or other supporting documentation.Context: Our audit procedures consisted of control testwork over RoboNation?s cash disbursement cycle and cash receipts cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures and receipts. Effect: We were unable to verify certain expenditures in the general ledger, verify payee of funds, verify approvals, verify terms of contracts, or confirm each amount in question for certain transactions. We were also unable to determine the type of income received, verified purposes of revenue, or confirm the source (payer/donor) of each amount in questions for certain transactions. Questioned Costs: Indeterminable Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that RoboNation implements a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Show full finding ▾Hide full finding ▴Finding 2021-003: Missing Expense and Receipt Documentation Information on Federal Programs: Research and Development Cluster Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, RoboNation is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoice, contracts, and approvals. We also had difficulty obtaining supporting documentation around receipts including invoices or other supporting documentation.Context: Our audit procedures consisted of control testwork over RoboNation?s cash disbursement cycle and cash receipts cycle. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures and receipts. Effect: We were unable to verify certain expenditures in the general ledger, verify payee of funds, verify approvals, verify terms of contracts, or confirm each amount in question for certain transactions. We were also unable to determine the type of income received, verified purposes of revenue, or confirm the source (payer/donor) of each amount in questions for certain transactions. Questioned Costs: Indeterminable Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that RoboNation implements a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Views of Responsible Officials and Planned Corrective Actions: Management agrees and has since worked extensively to improve documentation for all financial transactions. This includes hiring new staff positions to ensure compliance with established policies, implementation of a new payment management software, and additional procedures to transition the organization to a paperless work environment. Name and Title of Responsible Official(s): Daryl Davidson Anticipated Completion Date: Completed during fiscal year 2022
RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Indeterminable Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year.
Show full finding ▾Hide full finding ▴Finding 2021-004: Suspension and Debarment Information on Federal Programs: Research and Development Cluster Criteria or Specific Requirement: Recipients of U.S. Government funds must adhere to the U.S. Government's requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, on screening all potential vendors, consultants, subrecipients, etc. against the System for Award Management (SAM). The screening of all potential vendors, consultants, subrecipients, etc. must be documented in writing. Condition: RoboNation did not consistently perform the screening process for its potential vendors, supplies, contractors, subrecipients, etc. Context: Our audit work consisted of internal control testwork over random sample of expenditures. We consider our sample to be representative of the population. Effect: Failure to screen potential and current vendors, suppliers, contractors, subrecipients, employees, fellows, etc. increases the potential that Federal funds be inadvertently provided to parties deemed to be suspended or disbarred by the United States Government. Questioned Costs: Indeterminable Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend RoboNation implement a filing system in which all SAM checks are filed and maintained so that it can be easily accessed for future reference. Cause: RoboNation was unable to provide documentation that SAM checks were being performed during the year.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with this recommendation and is in the process of improving its procedures and staff training to ensure all SAM checks are appropriately documented. Name and Title of Responsible Official(s): Daryl Davidson Anticipated Completion Date: Completed during fiscal year 2022
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
RoboNation did not always document the rationale or decision in a manner to justify a lack of competition or easily determine which vendor was selected and the basis for that decision. Context: Our audit procedures consisted of control testwork over RoboNation's cash disbursement cycle as well as substantive testing of Federal expenditures. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not comply with internal policies and procedures regarding the procurement of goods and services for the year ended December 31, 2020. Effect: Purchases of goods and services could be made above the prevailing market rates if the prescribed procurement procedures are not adhered to, and thus, there lies the potential that the Organization will not receive the best value for its purchases. The procurement process should also allow for an evaluation of potential conflicts of interest with prospective vendors and contractors. Furthermore, failure to perform the proper procurement procedures could result in disallowance of federal expenditures based on lack of fair competition. Questioned Costs: Undetermined Identification as a Repeat Finding, if Applicable: 2019-001 Recommendation: We recommend that management of RoboNation ensure that all transactions in excess of the established procurement thresholds be appropriately supported by bids and other corroborating documentation supporting open competition. We also recommend that RoboNation establish and implement a form to document the various bids, analysis, and ultimately the vendor or contractor selected for the purchase of goods or services. These forms should be centrally located in order to ensure the trail and process completed for each of these purchases are appropriately maintained and available for reference. Responsible Official: Daryl Davidson Anticipated Completion Date: March 1, 2022
Show full finding ▾Hide full finding ▴Finding 2020-001: Procurement Information on the Federal Programs: Research and Development Cluster Criteria or Specific Requirement: CFR ?200.318 - ?200.320 establishes procurement guidelines for any non-Federal entity receiving Federal funding. All procurement transactions must be conducted in a manner providing full and open competition consistent with the standards set forth by Uniform Guidance as well as internal policies and procedures. The non-Federal entity must ensure that all prequalified lists of persons, firms, or products which are used in acquiring goods and services are current and include enough qualified sources to ensure maximum open and free competition. Also, the non-Federal entity must not preclude potential bidders from qualifying during the solicitation period. Condition: RoboNation did not always document the rationale or decision in a manner to justify a lack of competition or easily determine which vendor was selected and the basis for that decision. Context: Our audit procedures consisted of control testwork over RoboNation's cash disbursement cycle as well as substantive testing of Federal expenditures. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation did not comply with internal policies and procedures regarding the procurement of goods and services for the year ended December 31, 2020. Effect: Purchases of goods and services could be made above the prevailing market rates if the prescribed procurement procedures are not adhered to, and thus, there lies the potential that the Organization will not receive the best value for its purchases. The procurement process should also allow for an evaluation of potential conflicts of interest with prospective vendors and contractors. Furthermore, failure to perform the proper procurement procedures could result in disallowance of federal expenditures based on lack of fair competition. Questioned Costs: Undetermined Identification as a Repeat Finding, if Applicable: 2019-001 Recommendation: We recommend that management of RoboNation ensure that all transactions in excess of the established procurement thresholds be appropriately supported by bids and other corroborating documentation supporting open competition. We also recommend that RoboNation establish and implement a form to document the various bids, analysis, and ultimately the vendor or contractor selected for the purchase of goods or services. These forms should be centrally located in order to ensure the trail and process completed for each of these purchases are appropriately maintained and available for reference. Responsible Official: Daryl Davidson Anticipated Completion Date: March 1, 2022
Views of Responsible Officials and Planned Corrective Actions: Management agrees with this recommendation and is in the process of updating its procedures to ensure all procurement actions for transactions in excess of the current procurement threshold are appropriately documented.
2019-001
RoboNation was advanced funds during the year on two awards in which had not been fully spent in a timely manner. Context: Our audit procedures consisted of compliance testwork over RoboNation's requests for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation drew down on funds with the anticipation of certain programmatic activities being completed within a short time frame. Due to complications, the work was not completed as expected. Effect: RoboNation is drawing down funds in excess of immediate cash needs. This could lead to RoboNation having to return funds. Questioned Costs: Undetermined Identification as a Repeat Finding, if Applicable: 2019-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to drawing down advance funds and ensure that program activities are carried out in an acceptable time frame when funds are drawn down in advance. Responsible Official: Daryl Davidson Anticipated Completion Date: Completed
Show full finding ▾Hide full finding ▴Finding 2020-002: Cash Management Information on the Federal Programs: Research and Development Cluster Criteria or Specific Requirement: CFR ?200.305 requires that advance payments to a non-Federal entity must be limited to the minimum amounts needed and be timed to be in accordance with the actual, immediate cash requirements of the non-Federal entity in carrying out the purpose of the approved program or project. The timing and amount of advance payments must be as close as is administratively feasible to the actual disbursements by the non-Federal entity for direct program or project costs and the proportionate share of any allowable indirect costs. Condition: RoboNation was advanced funds during the year on two awards in which had not been fully spent in a timely manner. Context: Our audit procedures consisted of compliance testwork over RoboNation's requests for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample. Cause: RoboNation drew down on funds with the anticipation of certain programmatic activities being completed within a short time frame. Due to complications, the work was not completed as expected. Effect: RoboNation is drawing down funds in excess of immediate cash needs. This could lead to RoboNation having to return funds. Questioned Costs: Undetermined Identification as a Repeat Finding, if Applicable: 2019-002 Recommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to drawing down advance funds and ensure that program activities are carried out in an acceptable time frame when funds are drawn down in advance. Responsible Official: Daryl Davidson Anticipated Completion Date: Completed
Views of Responsible Officials and Planned Corrective Actions: During fiscal year 2020, funding claims to the Office of Naval Research were adjusted to a cost reimbursement basis. As such, RoboNation is no longer able to drawdown funds in advance. All reimbursement requested are now based on incurred costs as reported in the general ledger.
2019-002
Our inquiries with management during our audit conclude that FFATA reporting did not occur for the subrecipients of Federal awards, where awards, including grant modifications exceeded the threshold of $30,000. Context: When inquired on FFATA reporting for subrecipients, management noted it was not performed. Cause: RoboNation was not aware of the FFATA reporting requirement for its subrecipients. Effect: Subrecipients that receive the Federal funding will not be included in the FSRS site, which is meant to be a collection tool for subaward data which will is ultimately distributed for publication and display on SASpending.gov. Questioned Costs: None Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend RoboNation be aware of all the compliance requirements included on its Federal funding to ensure all compliance requirements are met, including FFATA reporting requirements. For first-tier subawards involving an obligation of $30,000 or more in Federal funds, prime Federal fund recipients must report the following information: 1. Name of the entity receiving the award; 2. Amount and date of the award; 3. Funding agency; 4. Catalog of Federal Domestic Assistance (CFDA) number; 5. Award title descriptive of the purpose of each funding action; 6. Location of the sub-recipient receiving the award and primary location of performance under the award, including city, state, congressional district, and country; 7. DUNS number of the sub-recipient receiving the award and the parent entity of the sub-recipient, should the entity be owned by another entity. Name and Title of Responsible Official(s): Daryl Davidson Anticipated Completion Date: During fiscal year 2022
Show full finding ▾Hide full finding ▴Finding 2020-003: Federal Funding Accountability and Transparency Act Subaward Reporting Information on Federal Programs: Research and Development Cluster Criteria or Specific Requirement: The Federal Funding Accountability and Transparency Act (FFATA) requires most recipients of new Federal funds awarded on or after October 1, 2010 to report on subawards/subcontracts/consortiums equal to or greater than $30,000. This includes awards that are initially below $30,000 but subsequent grant modifications result in an award equal to or greater than $30,000. Recipients are required to report subrecipient information to the FFATA Subaward Reporting System (FSRS). Grantees are required to register with FSRS, collect the necessary data from subawardees, and file subaward reports by the end of the month following the month in which the prime grantee awards any subaward greater than $30,000. Condition: Our inquiries with management during our audit conclude that FFATA reporting did not occur for the subrecipients of Federal awards, where awards, including grant modifications exceeded the threshold of $30,000. Context: When inquired on FFATA reporting for subrecipients, management noted it was not performed. Cause: RoboNation was not aware of the FFATA reporting requirement for its subrecipients. Effect: Subrecipients that receive the Federal funding will not be included in the FSRS site, which is meant to be a collection tool for subaward data which will is ultimately distributed for publication and display on SASpending.gov. Questioned Costs: None Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend RoboNation be aware of all the compliance requirements included on its Federal funding to ensure all compliance requirements are met, including FFATA reporting requirements. For first-tier subawards involving an obligation of $30,000 or more in Federal funds, prime Federal fund recipients must report the following information: 1. Name of the entity receiving the award; 2. Amount and date of the award; 3. Funding agency; 4. Catalog of Federal Domestic Assistance (CFDA) number; 5. Award title descriptive of the purpose of each funding action; 6. Location of the sub-recipient receiving the award and primary location of performance under the award, including city, state, congressional district, and country; 7. DUNS number of the sub-recipient receiving the award and the parent entity of the sub-recipient, should the entity be owned by another entity. Name and Title of Responsible Official(s): Daryl Davidson Anticipated Completion Date: During fiscal year 2022
Views of Responsible Officials and Planned Corrective Actions: RoboNation will submit FFATA reporting next time first-tier subaward is award and is above the threshold of $30,000.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
RoboNation did not always document the rationale or decision in a manner to justify a lack of competition or easily determine which vendor was selected and the basis for that decision.Context: Our audit procedures consisted of control testwork over RoboNation's cash disbursement cycle as well as substantive testing of federal expenditures. We consider our sample to be representative of the population and a statistically valid sample.Effect: RoboNation was not in compliance with internal policies and procedures, and therefore not in compliance with federal regulations.Cause: RoboNation did not comply with internal policies and procedures regarding the procurement of goods and services for the year ended December 31, 2019.Questioned Costs: Undetermined.Identification as a Repeat Finding, if Applicable: 2018-001Recommendation: We recommend that management of RoboNation ensure that all transactions in excess of the established procurement thresholds be appropriately supported by bids and other corroborating documentation supporting open competition. We also recommend that RoboNation establish and implement a form to document the various bids, analysis, and ultimately the vendor or contractor selected for the purchase of goods or services. These forms should be centrally located in order to ensure the trail and process completed for each of these purchases are appropriately maintained and available for reference.
Show full finding ▾Hide full finding ▴Finding 2019-001: ProcurementInformation on the Federal Programs: Research and Development ClusterCriteria or Specific Requirement: CFR ?200.318 - ?200.320 establishes procurement guidelines for any non-Federal entity receiving Federal funding. All procurement transactions must be conducted in a manner providing full and open competition consistent with the standards set forth by Uniform Guidance as well as internal policies and procedures. The non-Federal entity must ensure that all prequalified lists of persons, firms, or products which are used in acquiring goods and services are current and include enough qualified sources to ensure maximum open and free competition. Also, the non-Federal entity must not preclude potential bidders from qualifying during the solicitation period.Condition: RoboNation did not always document the rationale or decision in a manner to justify a lack of competition or easily determine which vendor was selected and the basis for that decision.Context: Our audit procedures consisted of control testwork over RoboNation's cash disbursement cycle as well as substantive testing of federal expenditures. We consider our sample to be representative of the population and a statistically valid sample.Effect: RoboNation was not in compliance with internal policies and procedures, and therefore not in compliance with federal regulations.Cause: RoboNation did not comply with internal policies and procedures regarding the procurement of goods and services for the year ended December 31, 2019.Questioned Costs: Undetermined.Identification as a Repeat Finding, if Applicable: 2018-001Recommendation: We recommend that management of RoboNation ensure that all transactions in excess of the established procurement thresholds be appropriately supported by bids and other corroborating documentation supporting open competition. We also recommend that RoboNation establish and implement a form to document the various bids, analysis, and ultimately the vendor or contractor selected for the purchase of goods or services. These forms should be centrally located in order to ensure the trail and process completed for each of these purchases are appropriately maintained and available for reference.
Views of Responsible Officials and Planned Corrective Actions: Since 2019, RoboNation established a Procurement file in its shared drive to centrally locate corroborating documentation supporting open competition for services rendered to the organization. To strengthen our procurement process and respond to this finding, RoboNation developed two additional forms: 1) Quote Request Form and 2) Supplier Evaluation/Selection Form. These forms will also be centrally located and will remain in file for future reference.
2018-001
RoboNation was advanced funds during the year on two awards in which had not been fully spent in a timely manner.Context: Our audit procedures consisted of compliance testwork over RoboNation's requests for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample.Effect: RoboNation was not in compliance with with federal regulations.Cause: RoboNation drew down on funds with the anticipation of certain programmatic activities being completed within a short time frame. Due to complications, the work was not completed as expected.Questioned Costs: Undetermined.Identification as a Repeat Finding, if Applicable: N/ARecommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to drawing down advance funds and ensure that program activities are carried out in an acceptable time frame when funds are drawn down in advance.
Show full finding ▾Hide full finding ▴Finding 2019-002: Cash ManagementInformation on the Federal Programs: Research and Development ClusterCriteria or Specific Requirement: CFR ?200.305 requires that advance payments to a non-Federal entity must be limited to the minimum amounts needed and be timed to be in accordance with the actual, immediate cash requirements of the non-Federal entity in carrying out the purpose of the approved program or project. The timing and amount of advance payments must be as close as is administratively feasible to the actual disbursements by the non-Federal entity for direct program or project costs and the proportionate share of any allowable indirect costs.Condition: RoboNation was advanced funds during the year on two awards in which had not been fully spent in a timely manner.Context: Our audit procedures consisted of compliance testwork over RoboNation's requests for funds on all awards included within the research and development cluster. We consider our sample to be representative of the population and a statistically valid sample.Effect: RoboNation was not in compliance with with federal regulations.Cause: RoboNation drew down on funds with the anticipation of certain programmatic activities being completed within a short time frame. Due to complications, the work was not completed as expected.Questioned Costs: Undetermined.Identification as a Repeat Finding, if Applicable: N/ARecommendation: We recommend that management of RoboNation be more mindful of the U.S. Government regulations with respect to drawing down advance funds and ensure that program activities are carried out in an acceptable time frame when funds are drawn down in advance.
Views of Responsible Officials and Planned Corrective Actions: RoboNation managed federal funds with much due diligence. Request for federal funds are drawn down based on what was already expended and expenses that are on the pipeline. There are occasions however, that an anticipated expense does not materializes due to unforeseen reason such as variation in anticipated service delivery which necessitate RoboNation to renegotiate agreement terms and hold deposit amount until amicable agreement on service delivery is met. To respond to this recommendation, RoboNation will draw down federal funds only when the amount is expended.
FAC accepted this audit on July 28, 2019 — management decision was due January 28, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on August 6, 2018 — management decision was due February 6, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on August 28, 2017 — management decision was due February 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-006
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