EIN: 710818518
UEI: PNERN61XSYW6
Audited by: Greenwood Ohlund PS
Oversight agency: 19 [Department of State]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 10, 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 June 10, 2026 (94 days ago).
What is a management decision? →FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
FAC accepted this audit on May 10, 2024 — management decision was due November 10, 2024.
The excluded parties search or other verification of suspension and debarment status was not documented for certain covered transactions during the year ended June 30, 2023. Cause: During the year ended June 30, 2023, the Organization experienced turnover in its program and accounting departments, resulting in certain internal controls over compliance being missed. Effect: Inadequate controls over suspension and debarment requirements could result in the Organization expending federal award funds on contracts or other covered transactions with entities that have been suspended or debarred. Recommendation: We recommend that management develops and implements specific internal controls to verify suspension and debarment status for all covered transactions with potential contractors and vendors. Views of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴Internal Control over Compliance with Suspension and Debarment Requirements Federal Agency: U.S. Department of State, Bureau of Educational and Cultural Affairs Assistance Listing Numbers: 19.415 Federal Program Names: Professional and Cultural Exchange Programs – Citizen Exchanges Pass-through Entity: American Councils for International Education Pass-through Award Number: S-ECAGD-22-CA-0039 Criteria: Under 2 CFR 200.318, the non-federal entity must have and use documented procurement procedures, consistent with laws and regulations, to ensure the entity does not enter into contracts for covered transactions over $25,000. Condition: The excluded parties search or other verification of suspension and debarment status was not documented for certain covered transactions during the year ended June 30, 2023. Cause: During the year ended June 30, 2023, the Organization experienced turnover in its program and accounting departments, resulting in certain internal controls over compliance being missed. Effect: Inadequate controls over suspension and debarment requirements could result in the Organization expending federal award funds on contracts or other covered transactions with entities that have been suspended or debarred. Recommendation: We recommend that management develops and implements specific internal controls to verify suspension and debarment status for all covered transactions with potential contractors and vendors. Views of Responsible Officials: There is no disagreement with the finding.
Description of Finding: Internal Control over Compliance with Suspension and Debarment Requirement Statement of Concurrence or Nonconcurrence: There is no disagreement with this finding. Corrective Action: Management will implement new procedures to verify suspension and debarment status of vendors and contractors for all covered transactions over $25,000. Projected Completion Date: June 30, 2024
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
FAC accepted this audit on February 21, 2021 — management decision was due August 21, 2021.
FAC accepted this audit on March 9, 2020 — management decision was due September 9, 2020.
2019-001 Allowable Costs See Schedule of Findings and Questioned Costs for chart/table Finding: An expense related to a non-federal program was incorrectly charged to a federal grant. Criteria: Allowable costs incurred in the operation of a federally funded program may be charged to the grant for reimbursement. Condition and context: The Organization uses the class function in Quickbooks to assign costs to programs for both federal and non-federal programs. A credit card charge was assigned to the incorrect program, which resulted in a charge related to a non-federal program being assigned to a federal program. Sample Size and Population: Sampling was not applicable to this finding. Effect: ACES was reimbursed for an unallowable cost. Cause: Internal controls over the process of recording expenses and compiling expenses to support the preparation of the federal program invoice did not detect a cost that was incorrectly coded to a federal program. Recommendation: We recommend the Organization implement a process for reviewing the assignment of class coding to expenses billed to federal grants. Repeat Finding: No Questioned Costs: $3,250 Management Response: Management?s response is reported in ?Response to Schedule of Findings and Questioned Costs? at the end of this report. Contact Person: Michael Li, President
Show full finding ▾Hide full finding ▴2019-001 Allowable Costs See Schedule of Findings and Questioned Costs for chart/table Finding: An expense related to a non-federal program was incorrectly charged to a federal grant. Criteria: Allowable costs incurred in the operation of a federally funded program may be charged to the grant for reimbursement. Condition and context: The Organization uses the class function in Quickbooks to assign costs to programs for both federal and non-federal programs. A credit card charge was assigned to the incorrect program, which resulted in a charge related to a non-federal program being assigned to a federal program. Sample Size and Population: Sampling was not applicable to this finding. Effect: ACES was reimbursed for an unallowable cost. Cause: Internal controls over the process of recording expenses and compiling expenses to support the preparation of the federal program invoice did not detect a cost that was incorrectly coded to a federal program. Recommendation: We recommend the Organization implement a process for reviewing the assignment of class coding to expenses billed to federal grants. Repeat Finding: No Questioned Costs: $3,250 Management Response: Management?s response is reported in ?Response to Schedule of Findings and Questioned Costs? at the end of this report. Contact Person: Michael Li, President
CORRECTIVE ACTION PLAN March 5, 2020 US Department of State Bureau of Educational and Cultural Affairs American Cultural Exchange Service respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm : Finney, Neill & Company, P.S. 9757 Greenwood Ave. N., Seattle, WA 98103 Audit period: July 1, 2018 - June 30, 2019 The findings from the June 30, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2019-001 Allowable Costs Finding: An expense related to a non-federal program was incorrectly charged to a federal grant. Recommendation: We recommend the Organization implement a process for reviewing the assignment of class coding to expenses billed to federal grants. Plan/Action: A spot check of class coding has been updated according to the recommendation. If the US Department of State's Bureau of Educational and Cultural Affairs has questions regarding this plan, please call Yongqian (Michael) Li at 425-453-2237. Sincerely yours, Yongquian Li
FAC accepted this audit on February 11, 2019 — management decision was due August 11, 2019.
FAC accepted this audit on January 28, 2018 — management decision was due July 28, 2018.
FAC accepted this audit on March 22, 2017 — management decision was due September 22, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Browse other Single Audit organizations in Washington →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
