EIN: 830963735
UEI: XHN9JCX6J848
Audited by: Tonneson & Company, PC
Oversight agency: 10 [Department of Agriculture]
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Showing data from September 2, 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 30, 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 30, 2026 (157 days ago).
What is a management decision? →The Organization improperly allocated certain direct costs to its grant awards during the fiscal year ended December 31, 2024. Cause: The Organizations allocation calculation for certain direct costs did not properly allocate these costs across the projects that were benefitted. Effect: Expenses charged to projects were under-allocated in comparison to the actual time and effort spent on those projects. Recommendation: We recommend that management review their current allocation methods to ensure the expense attibutable to each project is being calculated and recorded correctly.
Show full finding ▾Hide full finding ▴Finding 2024-001 - Significant Deficiency - Direct Cost Allocation Criteria: In accordance with 2 CFR 200.405(d), if a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. Condition: The Organization improperly allocated certain direct costs to its grant awards during the fiscal year ended December 31, 2024. Cause: The Organizations allocation calculation for certain direct costs did not properly allocate these costs across the projects that were benefitted. Effect: Expenses charged to projects were under-allocated in comparison to the actual time and effort spent on those projects. Recommendation: We recommend that management review their current allocation methods to ensure the expense attibutable to each project is being calculated and recorded correctly.
An error was identified in the Excel spreadsheet (Model) used to allocate technology costs to projects where Coleridge is obligated to provide Administrative Data Research Facility (ADRF) services. The effect of this error was costs were under-allocated to projects. Corrective Action Plan: 1. The error in the Model has been corrected. 2. Control checks will be built into the Model to highlight when calculations are not working, or outputs fall outside expected ranges. 3. On a monthly basis, the Controller will review the Model and sign off in writing that the allocations are correct. No invoices will be released until the review and sign-off has been completed. 4. On an annual basis, an internal audit will be performed on the Model to validate that calculations are working as intended. The audit will be conducted by a member of the Finance department who is not a user of the Model. Any issues identified during the audit will be documented. The Controller will take action to remediate all issues and certify in writing when this work has been completed. No invoices will be released until the certification has been completed.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 22, 2022 — management decision was due March 22, 2023.
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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