Audit 11393

FY End
2023-09-30
Total Expended
$69.16M
Findings
0
Programs
25
Organization: Educational Testing Service (NJ)
Year: 2023 Accepted: 2024-01-12

Organization Exclusion Status:

Checking exclusion status...

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.RD Used/ies - National Assessment of Educational Progress ("naep") 2019-2024 - Platform Development Contract $23.30M Yes 0
84.RD Used/ies - National Assessment of Educational Progress ("naep") 2019-2024 - Design, Analysis and Reporting Contract $18.48M Yes 0
84.RD Used/ies - National Assessment of Educational Progress ("naep") 2019-2024 - Item Development Contract $17.36M Yes 0
84.RD Used/ies - National Assessment of Educational Progress ("naep") 2019-2024 - Planning and Coordination Contract $4.86M Yes 0
84.283 Used - Regional Comprehensive Center Program - Region 3 $1.34M - 0
47.076 Nsf - Online Practice Suite: Practice Spaces, Simulations and Virtual Reality Environments for Preservice Teachers to Learn to Facilitate Argumentation Discussions in Math and Science $932,438 Yes 0
47.076 Nsf - Investigating the Role of Collaboration on the Development of Student Ideas Using A Learning Progression for the Function Concept $691,962 Yes 0
84.305 Used/ies - Validating Automated Measures of Student Writing and the Student Writing Process to Help Classroom Teachers Implement Formative Assessment Practices $502,408 Yes 0
84.305 Used/ies - Improving Students' Mathematics Experiences: How Does Success Impact Students' Memories, Motivation and Engagement? $324,738 Yes 0
84.RD Rti International - High School and Beyond Assessments $317,891 Yes 0
84.305 Used/ies - Exploring and Assessing the Development of Students' Argumentation Skills $222,693 Yes 0
47.076 Nsf - Developing Authentic and Fair Computer Science Assessments $195,884 Yes 0
47.076 Nsf - University of Illinois - Ai Institute for Inclusive Intelligent Technologies for Education (invite) $110,895 Yes 0
47.076 Nsf - Developing & Validating Assessments to Measure & Build Elementary Teachers' Content Knowledge for Teaching About Matters & Its Interactions Within Teacher Education Setting $100,229 Yes 0
84.305 Used/ies - Georgia State University - Using Process Data to Characterize Response Profiles and Test-Taking Behaviors of Low-Skilled Adult Responders on Piaac Literacy and Numeracy Items $91,886 Yes 0
84.305 Used/ies - Changing Together: Classroom Observation for Peer Feedback and Reflection (c2) $84,127 Yes 0
47.076 Nsf - Using Natural Language Processing to Inform Science Instruction $60,424 Yes 0
12.431 Army Research Institute - Refinement and Validation of the Cross Cultural Competency Assessment System Battery $47,478 Yes 0
47.075 Nsf - Statistical and Psychometric Methods for Measuring the Extent to Which Culturally Responsive Assessments Reduce Cultural Bias $40,140 Yes 0
84.305 Used/ies - University of Memphis - Developing and Implementing A Technology-Based, Reading Comprehension Instruction System for Adult Literacy Students. $30,752 Yes 0
47.076 Nsf - Collaborative Research: Supporting Teachers in Responsive Instruction for Developing Expertise in Science $20,466 Yes 0
12.431 Army Research Institute (ari) Collaborative Problem Solving (cps) Skills: Estimating An Individual's Contribution to Small Group Performance $20,000 Yes 0
84.305 Used/ies - Utsa P20 Pathways to Education Research Training Program $12,491 Yes 0
47.076 Nsf- University of Chicago - Aligning Measurement of Personal Attributes for Predicting Stem Education Outcomes $6,591 Yes 0
84.411 Used/ies - Wested - the Early Math Initiative: Scaling An Innovative Intervention to Prepare Children for Elementary School Mathematics $4,497 Yes 0

Contacts

Name Title Type
SZN1MPHQN853 Nanci Levi Auditee
6097341208 Jill Strohmeyer Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Educational Testing Service (“ETS”) is a non-stock corporation exempt from federal income tax under Internal Revenue Code Section 501(c)(3). ETS has wholly owned for-profit subsidiaries which are not exempt from federal income tax. The consolidated financial statements include the accounts of ETS and its subsidiaries (the “Enterprise”). All intercompany balances and transactions have been eliminated. The audits, in accordance with Government Auditing Standards, did not include the operations of the subsidiaries of ETS because those entities did not receive federal awards subject to audit in accordance with Title 2 U.S. Code of Federal Regulations (“CFR”) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”), but those entities were subject to audit in accordance with auditing standards generally accepted in the United States of America. The accompanying consolidated financial statements and notes to the consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of ETS. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. The Schedule’s expenditures are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain expenditures are not allowable or are limited for reimbursement. Further, because the Schedule presents only the federal awards of ETS, it is not intended to, and does not, present the financial position, revenues, expenses, and changes in net assets of the Enterprise. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between ETS and agencies or departments of the federal government and all sub awards to ETS by nonfederal organizations pursuant to federal grants, contracts, and similar agreements. De Minimis Rate Used: N Rate Explanation: ETS utilizes indirect cost rates approved by the cognizant agency, in lieu of the 10.0% de minimis indirect cost rate allowed under the Uniform Guidance. Educational Testing Service (“ETS”) is a non-stock corporation exempt from federal income tax under Internal Revenue Code Section 501(c)(3). ETS has wholly owned for-profit subsidiaries which are not exempt from federal income tax. The consolidated financial statements include the accounts of ETS and its subsidiaries (the “Enterprise”). All intercompany balances and transactions have been eliminated. The audits, in accordance with Government Auditing Standards, did not include the operations of the subsidiaries of ETS because those entities did not receive federal awards subject to audit in accordance with Title 2 U.S. Code of Federal Regulations (“CFR”) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”), but those entities were subject to audit in accordance with auditing standards generally accepted in the United States of America. The accompanying consolidated financial statements and notes to the consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of ETS. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. The Schedule’s expenditures are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain expenditures are not allowable or are limited for reimbursement. Further, because the Schedule presents only the federal awards of ETS, it is not intended to, and does not, present the financial position, revenues, expenses, and changes in net assets of the Enterprise. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between ETS and agencies or departments of the federal government and all sub awards to ETS by nonfederal organizations pursuant to federal grants, contracts, and similar agreements.
Title: INDIRECT COST RATES Accounting Policies: Educational Testing Service (“ETS”) is a non-stock corporation exempt from federal income tax under Internal Revenue Code Section 501(c)(3). ETS has wholly owned for-profit subsidiaries which are not exempt from federal income tax. The consolidated financial statements include the accounts of ETS and its subsidiaries (the “Enterprise”). All intercompany balances and transactions have been eliminated. The audits, in accordance with Government Auditing Standards, did not include the operations of the subsidiaries of ETS because those entities did not receive federal awards subject to audit in accordance with Title 2 U.S. Code of Federal Regulations (“CFR”) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”), but those entities were subject to audit in accordance with auditing standards generally accepted in the United States of America. The accompanying consolidated financial statements and notes to the consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of ETS. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. The Schedule’s expenditures are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain expenditures are not allowable or are limited for reimbursement. Further, because the Schedule presents only the federal awards of ETS, it is not intended to, and does not, present the financial position, revenues, expenses, and changes in net assets of the Enterprise. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between ETS and agencies or departments of the federal government and all sub awards to ETS by nonfederal organizations pursuant to federal grants, contracts, and similar agreements. De Minimis Rate Used: N Rate Explanation: ETS utilizes indirect cost rates approved by the cognizant agency, in lieu of the 10.0% de minimis indirect cost rate allowed under the Uniform Guidance. ETS utilizes indirect cost rates approved by the cognizant agency, in lieu of the 10.0% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: FEDERAL ASSISTANCE LISTING NUMBER (“ALN”) IDENTIFYING NUMBERS Accounting Policies: Educational Testing Service (“ETS”) is a non-stock corporation exempt from federal income tax under Internal Revenue Code Section 501(c)(3). ETS has wholly owned for-profit subsidiaries which are not exempt from federal income tax. The consolidated financial statements include the accounts of ETS and its subsidiaries (the “Enterprise”). All intercompany balances and transactions have been eliminated. The audits, in accordance with Government Auditing Standards, did not include the operations of the subsidiaries of ETS because those entities did not receive federal awards subject to audit in accordance with Title 2 U.S. Code of Federal Regulations (“CFR”) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”), but those entities were subject to audit in accordance with auditing standards generally accepted in the United States of America. The accompanying consolidated financial statements and notes to the consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of ETS. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. The Schedule’s expenditures are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain expenditures are not allowable or are limited for reimbursement. Further, because the Schedule presents only the federal awards of ETS, it is not intended to, and does not, present the financial position, revenues, expenses, and changes in net assets of the Enterprise. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between ETS and agencies or departments of the federal government and all sub awards to ETS by nonfederal organizations pursuant to federal grants, contracts, and similar agreements. De Minimis Rate Used: N Rate Explanation: ETS utilizes indirect cost rates approved by the cognizant agency, in lieu of the 10.0% de minimis indirect cost rate allowed under the Uniform Guidance. The programs’ titles and Federal Assistance Listing Number (ALN) identifying numbers were obtained from the federal or pass-through grantor, or from https://sam.gov. When no ALN number had been assigned to a program, the two-digit federal agency identifier, a period, and the federal contract or grant number was used. If the programs in the Schedule do not have a contract or grant number, the number shown as the ALN number could be the awarding agency’s two-digit prefix (or 99, if the awarding agency is not specified within the catalog) followed by “R&D”, for the Research & Development Cluster.
Title: RELATIONSHIP TO FEDERAL AND PASS-THROUGH ENTITY FINANCIAL REPORTS Accounting Policies: Educational Testing Service (“ETS”) is a non-stock corporation exempt from federal income tax under Internal Revenue Code Section 501(c)(3). ETS has wholly owned for-profit subsidiaries which are not exempt from federal income tax. The consolidated financial statements include the accounts of ETS and its subsidiaries (the “Enterprise”). All intercompany balances and transactions have been eliminated. The audits, in accordance with Government Auditing Standards, did not include the operations of the subsidiaries of ETS because those entities did not receive federal awards subject to audit in accordance with Title 2 U.S. Code of Federal Regulations (“CFR”) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”), but those entities were subject to audit in accordance with auditing standards generally accepted in the United States of America. The accompanying consolidated financial statements and notes to the consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of ETS. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. The Schedule’s expenditures are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain expenditures are not allowable or are limited for reimbursement. Further, because the Schedule presents only the federal awards of ETS, it is not intended to, and does not, present the financial position, revenues, expenses, and changes in net assets of the Enterprise. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between ETS and agencies or departments of the federal government and all sub awards to ETS by nonfederal organizations pursuant to federal grants, contracts, and similar agreements. De Minimis Rate Used: N Rate Explanation: ETS utilizes indirect cost rates approved by the cognizant agency, in lieu of the 10.0% de minimis indirect cost rate allowed under the Uniform Guidance. The regulations and guidelines governing the preparation of Federal and pass- through entities’ financial reports vary by pass-through entity and Federal agency, and among programs administered by the same agency. Accordingly, the amounts reported in the Federal and pass-through entities’ financial reports do not necessarily agree with the amounts reported in the accompanying Schedule of Expenditures of Federal Awards, which is prepared as explained in Note 1 above.