EIN: 814799474
UEI: Q9ECBX2T5QL1
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 19, 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 November 19, 2026 (85 days from today).
What is a management decision? →Education Innovation and Research (FALN 84.411C) 2025-001: Procurement Policy Condition (Significant Deficiency): The Organization does not have a documented procurement policy governing purchases made with federal grant funds, as required by the Uniform Guidance. Criteria: Uniform Guidance (2 CFR Part 200) requires non-federal entities expending federal funds to establish and maintain written procurement procedures that provide for full and open competition and include specific compliance provisions for the use of federal grant funds. Cause: The Organization was unaware that the Uniform Guidance requires formal, written procurement policies applicable to expenditures of federal grant funds. Effect: As a result, nonpayroll expenditures made with federal funds, including purchases that exceeded $10,000 through 9/30/2025 and $15,000 after 10/1/2025 in the aggregate, may not have been procured in accordance with Uniform Guidance requirements. Although transactions tested were supported by invoices and appeared reasonable in cost, the absence of a formal procurement policy increases the risk of noncompliance with federal procurement standards. Recommendation: We recommend that the Organization adopt and implement a written procurement policy that complies with Uniform Guidance requirements and applies specifically to purchases made with federal grant funds. Management should also ensure that the policy is consistently applied and that staff involved in procurement are trained on its requirements. Views of Responsible Officials and Correction Action: Management’s response and planned corrective actions are presented in the accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴Education Innovation and Research (FALN 84.411C) 2025-001: Procurement Policy Condition (Significant Deficiency): The Organization does not have a documented procurement policy governing purchases made with federal grant funds, as required by the Uniform Guidance. Criteria: Uniform Guidance (2 CFR Part 200) requires non-federal entities expending federal funds to establish and maintain written procurement procedures that provide for full and open competition and include specific compliance provisions for the use of federal grant funds. Cause: The Organization was unaware that the Uniform Guidance requires formal, written procurement policies applicable to expenditures of federal grant funds. Effect: As a result, nonpayroll expenditures made with federal funds, including purchases that exceeded $10,000 through 9/30/2025 and $15,000 after 10/1/2025 in the aggregate, may not have been procured in accordance with Uniform Guidance requirements. Although transactions tested were supported by invoices and appeared reasonable in cost, the absence of a formal procurement policy increases the risk of noncompliance with federal procurement standards. Recommendation: We recommend that the Organization adopt and implement a written procurement policy that complies with Uniform Guidance requirements and applies specifically to purchases made with federal grant funds. Management should also ensure that the policy is consistently applied and that staff involved in procurement are trained on its requirements. Views of Responsible Officials and Correction Action: Management’s response and planned corrective actions are presented in the accompanying Corrective Action Plan.
Corrective Action: Preschool Promise, Inc. recognizes the importance of maintatining written procurement procedures in compliance with Uniform Guidance. In response to this finding, management has taken the following corrective actions. Developed and adopted a written procurement policy compliant with 2 CFR Part 200, 200.317-200-327. The policy defines procurement methods and applicable thresholds, documentation standards, competitive bidding requirements, conflict-of-interest provisions, contract oversight expectations, and record retention requirements. Implemented the policy orgainzation-wide for procurements funded by federal awards to promote consistent applicaiton and compliance. Provided training to management and staff responsible for purchasing and vendor selection. Established procedures to review and update the procurement policy periodically to ensure ongoing compliance with federal regulations. These actions are intended to strengthen internal controls over procurement and prevent recurrence of this finding in future periods. Responsible party Robyn Lightcap Executive Director and Marie Giffen Senior Director of Finance. Anticipated Completion Date: Completed during fiscal year 2026
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.