The RAND Corporation: Single Audit Reports and Findings
The RAND Corporation filed 10 single audits between 2016 and 2025; the most recently observed auditor is RSM US LLP (2025), and the 2025 report lists 0 findings, including 1 material weakness. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; The RAND Corporation is recorded in SANTA MONICA, California under EIN 951958142, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-09-30 | $323,041,591 | $3,000,000 | RSM US LLP | 0 | MW | 2025-09-GSAFAC-0000405795 |
| 2024 | 2024-09-30 | $315,370,704 | $3,000,000 | RSM US LLP | 0 | SD | 2024-09-GSAFAC-0000354403 |
| 2023 | 2023-09-30 | $299,789,823 | $3,000,000 | PRICEWATERHOUSECOOPERS LLP | 0 | — | 2023-09-GSAFAC-0000041361 |
| 2022 | 2022-09-30 | $269,745,793 | $3,000,000 | PRICEWATERHOUSECOOPERS LLP | 0 | — | 2022-09-CENSUS-0000124066 |
| 2021 | 2021-09-30 | $259,657,268 | $3,000,000 | PRICEWATERHOUSECOOPERS LLP | 0 | — | 2021-09-CENSUS-0000124066 |
| 2020 | 2020-09-30 | $266,817,250 | $3,000,000 | PRICEWATERHOUSECOOPERS LLP | 2 | — | 2020-09-CENSUS-0000124066 |
| 2019 | 2019-09-30 | $288,394,640 | $3,000,000 | PRICEWATERHOUSECOOPERS LLP | 0 | — | 2019-09-CENSUS-0000124066 |
| 2018 | 2018-09-30 | $272,198,466 | $3,000,000 | PRICEWATERHOUSECOOPERS LLP | 0 | — | 2018-09-CENSUS-0000124066 |
| 2017 | 2017-09-30 | $247,922,798 | $3,000,000 | PRICEWATERHOUSECOOPERS LLP | 0 | — | 2017-09-CENSUS-0000124066 |
| 2016 | 2016-09-30 | $232,047,259 | $3,000,000 | PRICEWATERHOUSECOOPERS LLP | 35 | — | 2016-09-CENSUS-0000124066 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 12.RD | Office of Secretary of Defense | $46,158,375 | Yes |
| 12.RD | US Air Force | $31,667,120 | Yes |
| 97.RD | US Department of Homeland Security | $19,555,246 | Yes |
| 12.RD | US Army | $17,935,163 | Yes |
| 12.RD | Office of Secretary of Defense | $16,415,545 | Yes |
| 12.RD | US Army | $16,398,500 | Yes |
| 12.RD | Office of Secretary of Defense | $11,389,899 | Yes |
| 12.RD | US Army | $4,735,857 | Yes |
| 12.630 | BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING | $3,611,028 | Yes |
| 12.RD | US Army | $2,777,862 | Yes |
| 12.RD | Office of Secretary of Defense | $2,777,161 | Yes |
| 97.RD | US Department of Homeland Security | $2,559,979 | Yes |
| 12.RD | US Air Force | $2,490,879 | Yes |
| 12.RD | Office of Secretary of Defense | $2,389,233 | Yes |
| 97.RD | US Department of Homeland Security | $2,180,989 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $2,053,445 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $2,048,062 | Yes |
| 97.RD | US Department of Homeland Security | $1,978,788 | Yes |
| 12.RD | Intergovernmental Mobility of Federal, State, and Local Employees | $1,876,066 | Yes |
| 97.RD | US Department of Homeland Security | $1,845,368 | Yes |
| 12.RD | US Air Force | $1,801,369 | Yes |
| 93.RD | Department of Health and Human Services | $1,790,877 | Yes |
| 97.RD | US Department of Homeland Security | $1,782,508 | Yes |
| 12.RD | US Air Force | $1,713,600 | Yes |
| 97.RD | US Department of Homeland Security | $1,656,308 | Yes |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Most recent return
- 990 for 2025-09
- Total revenue
- $534,596,094
- Total assets
- $773,342,549
- Accounting fees (Part IX line 11c)
- $739,200
- Paid preparer
- ERNST & YOUNG US LLP
- IRS object id
- 202621889349300407
- NTEE code
- W050
- Exempt under
- 501(c)(3)
- Ruling year
- 1950
- BMF release
- 2026-09-17
Read next
- CPA firms that audit California nonprofits
- California single audit statistics
- California nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits The RAND Corporation now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “The RAND Corporation Single Audits and Findings (CA).” https://getauditradar.com/single-audits/ca/the-rand-corporation-951958142/. Data as of 2026-09-18.