EIN: 951958142
UEI: YY46Q97AEZA8
Audited by: RSM US LLP
Cognizant agency: 12 [Department of Defense]
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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 April 14, 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 October 14, 2026 (44 days from today).
What is a management decision? →FAC accepted this audit on April 4, 2025 — management decision was due October 4, 2025.
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on August 12, 2021 — management decision was due February 12, 2022.
Finding 2020-001: Labor cost transfers Federal Awarding Agencies: National Cancer Institute; US Department of Homeland Security Cluster: Research and Development Award Names: Urban Revitalization and Long-Term Effects on Diet, Economic, and Health Outcomes; Contract HSHQDC-16-D-00007 Award Numbers: 3R01CA149105-07S1; Contract HSHQDC-16-D-00007 Award Years: 05/14/2010 ? 05/31/2022; 2/16/2018 - 12/15/2020 CFDA Number and Title: 93.393, Cancer Cause and Prevention Research; 97.RD, Unknown Pass-through entities: Not Applicable Criteria RAND?s labor cost transfer policy requires that a written explanation for any adjustment be documented and approved by a timekeeping supervisor. In addition, labor cost transfers made more than three timekeeping periods after the labor cost was initially incurred are required to be reviewed and approved in accordance with RAND?s approval matrix. Once this approval has been obtained, Finance is also required to review and approve the adjustment. Condition We selected a sample of 25 labor cost transfers and adjustments from a population of approximately 54,000 and tested whether RAND complied with its labor cost transfer policy. Of the 25 labor cost transfers selected for testing, four labor cost transfers made three timekeeping periods after the labor cost was initially incurred were not approved in accordance with RAND?s approval matrix and by Finance. In addition, one of the labor cost transfers selected for testing did not include documented justification for the cost transfer as required by policy. Cause RAND?s labor cost transfer policy was not consistently applied due to transition during a system implementation. Effect The lack of a consistently applied policy over the review of cost transfers can impact RAND?s compliance with allowable cost principles. Questioned Costs None noted. Recommendation We recommend that management implement an automated control within the system to ensure written explanations are documented and that all approvals are obtained. Management?s Views and Corrective Action Plan Management?s response is reported in ?Management?s Views and Corrective Action Plan? at the end of this report.
Show full finding ▾Hide full finding ▴Finding 2020-001: Labor cost transfers Federal Awarding Agencies: National Cancer Institute; US Department of Homeland Security Cluster: Research and Development Award Names: Urban Revitalization and Long-Term Effects on Diet, Economic, and Health Outcomes; Contract HSHQDC-16-D-00007 Award Numbers: 3R01CA149105-07S1; Contract HSHQDC-16-D-00007 Award Years: 05/14/2010 ? 05/31/2022; 2/16/2018 - 12/15/2020 CFDA Number and Title: 93.393, Cancer Cause and Prevention Research; 97.RD, Unknown Pass-through entities: Not Applicable Criteria RAND?s labor cost transfer policy requires that a written explanation for any adjustment be documented and approved by a timekeeping supervisor. In addition, labor cost transfers made more than three timekeeping periods after the labor cost was initially incurred are required to be reviewed and approved in accordance with RAND?s approval matrix. Once this approval has been obtained, Finance is also required to review and approve the adjustment. Condition We selected a sample of 25 labor cost transfers and adjustments from a population of approximately 54,000 and tested whether RAND complied with its labor cost transfer policy. Of the 25 labor cost transfers selected for testing, four labor cost transfers made three timekeeping periods after the labor cost was initially incurred were not approved in accordance with RAND?s approval matrix and by Finance. In addition, one of the labor cost transfers selected for testing did not include documented justification for the cost transfer as required by policy. Cause RAND?s labor cost transfer policy was not consistently applied due to transition during a system implementation. Effect The lack of a consistently applied policy over the review of cost transfers can impact RAND?s compliance with allowable cost principles. Questioned Costs None noted. Recommendation We recommend that management implement an automated control within the system to ensure written explanations are documented and that all approvals are obtained. Management?s Views and Corrective Action Plan Management?s response is reported in ?Management?s Views and Corrective Action Plan? at the end of this report.
Federal Awarding Agencies: National Cancer Institute; US Department of Homeland Security Cluster: Research and Development Award Names: Urban Revitalization and Long-Term Effects on Diet, Economic, and Health Outcomes; Contract HSHQDC-16-D-00007 Award Numbers: 3R01CA149105-07S1; Contract HSHQDC-16-D-00007 Award Years: 05/14/2010 ? 05/31/2022; 2/16/2018 - 12/15/2020 CFDA Numbers: 93.393; 97.RD Pass-through entities: Not Applicable RAND Management concurs with this finding related to the fiscal year ended September 30, 2020. Management recognizes the need for consistency and has implemented an automated request, routing, and tracking system to allow for further strengthening of its internal controls surrounding labor cost transfers. Bradley Beverage is responsible for this Corrective Action Plan. The tracking system was put in place in October 2020.
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
FAC accepted this audit on June 23, 2019 — management decision was due December 23, 2019.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
FAC accepted this audit on June 27, 2017 — management decision was due December 27, 2017.
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