EIN: 530214030
UEI: VBPDF1DQ48V8
Audited by: Aprio LLP
Oversight agency: 98 [U.S. Agency for International Development]
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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 January 12, 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 July 12, 2026 (48 days ago).
What is a management decision? →FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
Finding 2021-002: Proper identification of Research and Development Cluster awardsFederal programs: Research and DevelopmentCriteria: In accordance with 2 CFR 200, Subpart F, the auditee is responsible to prepare the appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with ? 200.510. At a minimum, the schedule must list individual Federal programs by Federal agency. For a cluster of programs, the auditee must provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency.In addition, the OMB Compliance supplement states that all awards from the National Institute of Health (NIH) or National Science Foundation (NSF) are to be part of the R&D cluster.Condition and context: It was noted during the audit that programs that fall under the Research and Development (R&D) cluster were not properly identified. Specifically, three awards from NIH were not classified as being part of the R&D cluster.Cause: PRB?s work does not involve original research and as such it was assumed that none of the programs were to be reported under R&D cluster.Effect: Without proper identification of the awards and clusters, management may not have a complete status of the requirements of the grants to ensure compliance.Questioned costs: None.Repeat finding: NoRecommendation: We recommend that management implement policies and procedures to properly evaluate each new grant award whether is part of the research and development cluster.Views of Responsible Officials and Planned Corrective Actions: Management agrees with thefinding. See corrective action plan
Show full finding ▾Hide full finding ▴Finding 2021-002: Proper identification of Research and Development Cluster awardsFederal programs: Research and DevelopmentCriteria: In accordance with 2 CFR 200, Subpart F, the auditee is responsible to prepare the appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with ? 200.510. At a minimum, the schedule must list individual Federal programs by Federal agency. For a cluster of programs, the auditee must provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency.In addition, the OMB Compliance supplement states that all awards from the National Institute of Health (NIH) or National Science Foundation (NSF) are to be part of the R&D cluster.Condition and context: It was noted during the audit that programs that fall under the Research and Development (R&D) cluster were not properly identified. Specifically, three awards from NIH were not classified as being part of the R&D cluster.Cause: PRB?s work does not involve original research and as such it was assumed that none of the programs were to be reported under R&D cluster.Effect: Without proper identification of the awards and clusters, management may not have a complete status of the requirements of the grants to ensure compliance.Questioned costs: None.Repeat finding: NoRecommendation: We recommend that management implement policies and procedures to properly evaluate each new grant award whether is part of the research and development cluster.Views of Responsible Officials and Planned Corrective Actions: Management agrees with thefinding. See corrective action plan
GSA_MIGRATION
FAC accepted this audit on April 10, 2021 — management decision was due October 10, 2021.
FAC accepted this audit on April 17, 2020 — management decision was due October 17, 2020.
FAC accepted this audit on March 13, 2019 — management decision was due September 13, 2019.
FAC accepted this audit on February 18, 2018 — management decision was due August 18, 2018.
FAC accepted this audit on February 20, 2017 — management decision was due August 20, 2017.
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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