The single audit is required by title 2 Code of Federal Regulations part 200, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.” The objective of our review is to determine whether The Rodeheaver Group, P.C. performed the FY 2021 single audit of the National Center for the Advancement of STEM Education, Inc., in accordance with generally accepted government auditing standards and Federal requirements for single audits.