EIN: 941156258
UEI: N7NRRBNKM5P3
Audited by: RSM US LLP
Oversight agency: 47 [National Science Foundation]
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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 December 17, 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 17, 2026 (74 days ago).
What is a management decision? →FAC accepted this audit on November 11, 2024 — management decision was due May 11, 2025.
FAC accepted this audit on November 10, 2023 — management decision was due May 10, 2024.
Criteria 2 CFR Part 200, Appendix IV, Indirect (F&A) Cost Identification and Assignment, and Rate Determination for Nonprofit Organizations Part C 2 discusses negotiations and approval of indirect cost rates. Specifically, Part C 2f indicates that upward or downward adjustments of indirect costs will be made based on the actual allowable costs incurred for the period involved after the approval of a current negotiated indirect cost rate with the cognizant agency. Cause The Academy did not utilize the current approved negotiated indirect rate when calculating the indirect costs for the year ended June 30, 2023. The Academy inaccurately used an expired indirect cost rate. Condition During the testing of indirect costs charged to the award, it was noted that an expired indirect cost rate was used. Effect As a result of applying an expired indirect cost rate, the indirect costs charged to the grants were understated by $77,448 for the year ended June 30, 2023. Questioned Costs None. Context The Academy did not utilize the current approved indirect cost rate for the year ended June 30, 2023. Repeat Finding? No. Recommendation The Academy should implement additional controls around the recording of indirect costs, including a reconciliation of indirect costs to the currently negotiated indirect cost rate. As new rates are negotiated and approved by the cognizant agency, controls should be in place to ensure that the appropriate rate is communicated and being used throughout the Academy. Views of Responsible Officials Management concurs and will implement the recommendation. See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria 2 CFR Part 200, Appendix IV, Indirect (F&A) Cost Identification and Assignment, and Rate Determination for Nonprofit Organizations Part C 2 discusses negotiations and approval of indirect cost rates. Specifically, Part C 2f indicates that upward or downward adjustments of indirect costs will be made based on the actual allowable costs incurred for the period involved after the approval of a current negotiated indirect cost rate with the cognizant agency. Cause The Academy did not utilize the current approved negotiated indirect rate when calculating the indirect costs for the year ended June 30, 2023. The Academy inaccurately used an expired indirect cost rate. Condition During the testing of indirect costs charged to the award, it was noted that an expired indirect cost rate was used. Effect As a result of applying an expired indirect cost rate, the indirect costs charged to the grants were understated by $77,448 for the year ended June 30, 2023. Questioned Costs None. Context The Academy did not utilize the current approved indirect cost rate for the year ended June 30, 2023. Repeat Finding? No. Recommendation The Academy should implement additional controls around the recording of indirect costs, including a reconciliation of indirect costs to the currently negotiated indirect cost rate. As new rates are negotiated and approved by the cognizant agency, controls should be in place to ensure that the appropriate rate is communicated and being used throughout the Academy. Views of Responsible Officials Management concurs and will implement the recommendation. See corrective action plan.
The Accounting team will include a step in the monthly close process to reconcile the indirect cost rate utilized in the calculation of expense against the current negotiated indirect cost rate to ensure that indirect cost expenses are calculated and recorded using the appropriate rates.
FAC accepted this audit on December 1, 2022 — management decision was due June 1, 2023.
FAC accepted this audit on January 20, 2022 — management decision was due July 20, 2022.
The data collection form for the year ended June 30, 2020 was not filed within nine months of the year-end. Cause: In the year FY20 and FY21, the Academy had turnover in staffing within the grants department. Effect: The data collection form was not filed timely. Recommendation: We recommend that the Academy avoid late submissions by ensuring compliance with federal filing dates and ensuring controls exist during turnover. Views of Responsible Officials: The Accounting team will review and maintain a shared calendar of filing deadlines to ensure that all compliance reports have been submitted timely. Anticipated Completion Date: This was completed as of June 30, 2021. Corrective Plan Contact & Action Owner: Ellen Soffes Financial Accounting Manager esoffes@calacademy.org 415-379-5142
Show full finding ▾Hide full finding ▴Agency and award: All federal awards Questioned Costs: None. Criteria: The uniform audit package, including the data collection form is required to be filed within nine months after the fiscal year-end. Condition: The data collection form for the year ended June 30, 2020 was not filed within nine months of the year-end. Cause: In the year FY20 and FY21, the Academy had turnover in staffing within the grants department. Effect: The data collection form was not filed timely. Recommendation: We recommend that the Academy avoid late submissions by ensuring compliance with federal filing dates and ensuring controls exist during turnover. Views of Responsible Officials: The Accounting team will review and maintain a shared calendar of filing deadlines to ensure that all compliance reports have been submitted timely. Anticipated Completion Date: This was completed as of June 30, 2021. Corrective Plan Contact & Action Owner: Ellen Soffes Financial Accounting Manager esoffes@calacademy.org 415-379-5142
Action Plan for 2021-002: The Accounting team will review and maintain a shared calendar of filing deadlines to ensure that all compliance reports have been submitted timely.
FAC accepted this audit on July 22, 2021 — management decision was due January 22, 2022.
FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
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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