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Research

What the findings actually show

Our briefs show where federal awards draw findings, why the same issues recur, and what closes the gap. Written by former auditors for the teams that manage federal funds.

Featured brief
Research Brief · October 2026

The compliance areas where federal grantees get flagged most

A finding-level review of what draws audit findings across education-sector grantees, and the four requirement areas that recur year after year. Our launch brief, and the frame for everything we publish next.

By Fidel Wambura, CPA · Read the brief →

The Index

Briefs & analysis

A running record of what single audits show across the sector. New entries as our research desk publishes.

Research Brief Sep 2026

Subrecipient monitoring: still the hardest requirement to get right

Why subrecipient oversight produces repeat findings even at well-run grantees, and the monitoring steps that hold up under audit.

GRC Research Desk
8 min read
Research Brief Sep 2026

Procurement under 2 CFR 200: where the risk concentrates

The procurement standards that trip up grantees most, from documentation of competition to the micro-purchase threshold.

GRC Research Desk
7 min read
Analysis Sep 2026

Why repeat findings are the most preventable, and the most damaging

A repeat finding tells an auditor the corrective action never took. We look at what makes corrective-action plans actually stick.

GRC Research Desk
6 min read
Research Brief Aug 2026

Time-and-effort reporting: the education finding that never goes away

Personnel charges remain the single largest category of questioned costs in education audits. What good documentation looks like.

GRC Research Desk
9 min read
Analysis Aug 2026

Reading your Single Audit: the sections that matter before the exit conference

A grantee's guide to the parts of the audit that shape next year's risk determination.

GRC Research Desk
5 min read

More entries added as the research desk publishes. Topics and titles shown are an early slate and may change.

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