Publicly Released: April 26, 2022
The objective of this quality control review was to determine whether Deloitte & Touche LLP (Deloitte & Touche) performed the FY 2020 single audit of Battelle Memorial Institute and Subsidiaries (Battelle) in accordance with generally accepted government auditing standards and Federal requirements for single audits.
Non-Federal entities that expend Federal funds of $750,000 or more in a year are subject to Public Law 104-156, “Single Audit Act Amendments of 1996,” (the Single Audit Act) and Title 2 Code of Federal Regulations part 200 (the Uniform Guidance) audit requirements. The Single Audit Act was enacted to promote sound financial management of Federal awards administered by non-Federal entities and to establish uniform requirements for audits of Federal awards. The Uniform Guidance establishes the standards for obtaining consistency and uniformity among Federal agencies for the audit of non-Federal entities expending Federal awards.
Battelle is a nonprofit corporation headquartered in Columbus, Ohio. Battelle provides technology-based research, management, commercialization, and education services to Government and industrial clients. During FY 2020, Battelle spent $714.1 million in Federal awards on one major program, the Research and Development Cluster. Of the $714.1 million, Battelle spent $354.3 million on DoD awards within the Research and Development Cluster. Battelle engaged Deloitte & Touche to perform its FY 2020 single audit.
Deloitte & Touche complied with generally accepted government auditing standards and Uniform Guidance requirements when it performed the FY 2020 single audit of Battelle.
This report is the result of Project No. D2022-DEV0SO-0002.000.