EIN: 530116145
UEI: CU5CZ9DFW8N1
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 98 [U.S. Agency for International Development]
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Showing data from August 31, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 19, 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 March 19, 2026 (167 days ago).
What is a management decision? →FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
FAC accepted this audit on August 24, 2023 — management decision was due February 24, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on December 20, 2021 — management decision was due June 20, 2022.
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
Context: During testing, it was determined that 8 of the 12 grants spanning five Catalog of Federal Domestic Assistance (CFDA) numbers in the SEFA were not appropriately clustered into an R&D Program Cluster. Cause: The R&D Program Cluster was not identified when preparing the draft SEFA provided for audit. Effect: Inaccurate presentation and clustering of programs affects the presentation of the SEFA and the conduct of the audit procedures applicable to the expenditures.
Show full finding ▾Hide full finding ▴Context: During testing, it was determined that 8 of the 12 grants spanning five Catalog of Federal Domestic Assistance (CFDA) numbers in the SEFA were not appropriately clustered into an R&D Program Cluster. Cause: The R&D Program Cluster was not identified when preparing the draft SEFA provided for audit. Effect: Inaccurate presentation and clustering of programs affects the presentation of the SEFA and the conduct of the audit procedures applicable to the expenditures.
Action taken in response to finding: The Association plans to engage a Government Grant and Contract Consulting firm to provide a virtual 2 CFR 200 training update for all Finance staff who support the Association?s Government grant and contract programs. The training will specifically address 2 CFR Part 200.510(b) SEFA preparation requirements including how to determine whether a group of grants meet the criteria for being reported as a cluster.
Context: During the audit, it was determined that while the organization did conduct initial vetting as well as ongoing performance and financial subrecipient monitoring activities in accordance with its internal subrecipient monitoring policy, the Association did not request annual audit reports from subrecipients or document that an audit was not required. Therefore, no monitoring of findings could be considered for any of the five subrecipients selected for testing. Cause: The Association did not request annual audits, where applicable, or otherwise document compliance as required by 2 CFR ? 200.332 and the Association?s policies. Effect: The Association is not in compliance with 2 CFR ? 200.332 subrecipient audit compliance monitoring.
Show full finding ▾Hide full finding ▴Context: During the audit, it was determined that while the organization did conduct initial vetting as well as ongoing performance and financial subrecipient monitoring activities in accordance with its internal subrecipient monitoring policy, the Association did not request annual audit reports from subrecipients or document that an audit was not required. Therefore, no monitoring of findings could be considered for any of the five subrecipients selected for testing. Cause: The Association did not request annual audits, where applicable, or otherwise document compliance as required by 2 CFR ? 200.332 and the Association?s policies. Effect: The Association is not in compliance with 2 CFR ? 200.332 subrecipient audit compliance monitoring.
Action taken in response to finding: NRECA agrees and will develop a subrecipient monitoring checklist to document the annual risk assessment performed of each subrecipient including verification of whether the subrecipient is required to have an audit and, if so, document the receipt and review of that audit.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 29, 2017 — management decision was due March 29, 2018.
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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