EIN: 860098918
UEI: L1A3LW734P89
Audited by: BeachFleischman PLLC
Oversight agency: 47 [National Science Foundation]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 16, 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 November 16, 2025 (287 days ago).
What is a management decision? →FAC accepted this audit on May 3, 2024 — management decision was due November 3, 2024.
FAC accepted this audit on June 13, 2023 — management decision was due December 13, 2023.
FAC accepted this audit on April 13, 2022 — management decision was due October 13, 2022.
We were not able to verify management's annual monitoring of subrecipient's single audit took place. Cause: The monitoring of subrecipients was not documented on the Organization's tracking form. Effect: Risk assessment of subrecipients is not substantiated. Context: The tracking form for four subrecipients were reviewed. There was no documentation of review of the subrecipient's annual single audit. Questioned costs: None Repeat Finding: No Recommendation: We recommend the Organization adhere to its policies and procedures for subrecipient monitoring. Views of responsible officials of the auditee: Lowell Observatory agrees that subrecipient monitoring is an important ongoing responsibility to document appropriate use of Federal Awards. For that purpose a monitoring worksheet has been developed to record dates that monitoring happens, at least annually. Review of subrecipient single audits is scheduled for November each year. Occasionally subrecipients have not yet posted their single audits to their website by the end of November. In those circumstances an email will be sent to the grant office at the organization to check on it. This is the responsibility of the grants administrator and may be delegated when necessary, or as our accounting staff grows.
Show full finding ▾Hide full finding ▴2021-001 Assistance Listing Number and Title: Research and Development Cluster, ALN 43.001, 47.049, 12.300 Federal Agency: National Aeronautics and Space Administration Grant period: Year ended December 31, 2021 Criteria: Subrecipient monitoring - Monitoring should include review of the subrecipient's single audit reports. Condition: We were not able to verify management's annual monitoring of subrecipient's single audit took place. Cause: The monitoring of subrecipients was not documented on the Organization's tracking form. Effect: Risk assessment of subrecipients is not substantiated. Context: The tracking form for four subrecipients were reviewed. There was no documentation of review of the subrecipient's annual single audit. Questioned costs: None Repeat Finding: No Recommendation: We recommend the Organization adhere to its policies and procedures for subrecipient monitoring. Views of responsible officials of the auditee: Lowell Observatory agrees that subrecipient monitoring is an important ongoing responsibility to document appropriate use of Federal Awards. For that purpose a monitoring worksheet has been developed to record dates that monitoring happens, at least annually. Review of subrecipient single audits is scheduled for November each year. Occasionally subrecipients have not yet posted their single audits to their website by the end of November. In those circumstances an email will be sent to the grant office at the organization to check on it. This is the responsibility of the grants administrator and may be delegated when necessary, or as our accounting staff grows.
Lowell Observatory agrees that subrecipient monitoring is an important ongoing responsibility to document appropriate use of Federal Awards. For that purpose a monitoring worksheet has been developed to record dates that monitoring happens, at least annually. Review of subrecipient single audits is scheduled for November each year. Occasionally subrecipients have not yet posted their single audits to their website by the end of November. In those circumstances an email will be sent to the grant office at the organization to check on it. This is the responsibility of the grants administrator and may be delegated when necessary, or as our accounting staff grows
FAC accepted this audit on May 10, 2021 — management decision was due November 10, 2021.
FAC accepted this audit on May 26, 2020 — management decision was due November 26, 2020.
FAC accepted this audit on April 28, 2019 — management decision was due October 28, 2019.
FAC accepted this audit on May 22, 2018 — management decision was due November 22, 2018.
FAC accepted this audit on June 25, 2017 — management decision was due December 25, 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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