EIN: 030215689
UEI: S3DXKTNPANK5
Audited by: RHR Smith & Company
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 16, 2026 (74 days ago).
What is a management decision? →FAC accepted this audit on January 20, 2026 — management decision was due July 20, 2026.
FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on October 2, 2023 — management decision was due April 2, 2024.
We tested six (6) cash drawdowns for the fiscal year 2023 grant program as part of our cash management testing. Three (3) of the cash drawdowns tested did not have documented evidence of review and approval over the benefits expense rate drawn on the grant program. Questioned costs: None Context: Three (3) out of six (6) cash drawdown requests tested. The sampling was a statistically valid sample. During testing, we noted the Corporation requested a flat percentage rate of 20.6% for benefits expense reimbursements. This flat rate applied by the Corporation did not agree to the approved grant budget of 20% for the fiscal year 2023 grant program. We noted the difference did not result in noncompliance with the grant award due to the fact the total reallocation did not exceed the 25% reallocation threshold of the grant award as allowed by the Department of Education. Cause: Internal controls were not implemented to ensure the benefits expense reimbursement rate was updated subsequent to the rate change for the fiscal year 2023 grant program. Effect: The federal program funds were drawn down at the incorrect rate for the requests tested. Management corrected the reimbursement rate in the drawdown template subsequent to our communication about the condition. Repeat Finding: No Recommendation: We recommend management perform a documented review of the federal drawdowns to the ensure benefits reimbursement rate is timely updated in accordance with the requirements new grant awards. Views of Responsible Officials: Management notes that this finding did not result in any questioned or improper cost to the Federal awarding agency. The impact of this finding, had the matter not been detected, would have been that slightly more costs would have been drawn down as benefits and slightly less would have been drawn down as salaries. Both are permitted costs under the Uniform Guidance and a shift of costs from salaries to benefits does not require requesting prior approval from the Federal awarding agency. VSAC also notes the presence and performance of compensating controls which would preclude the charging to the Department of Education of any costs of a nature not permitted under the Uniform Guidance or by the grant application budget. VSAC also notes the presence and performance of compensating controls which would preclude drawing down more than the annual maximum amount permitted under this Federal award.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: TRIO Cluster – Educational Opportunity Centers Assistance Listing Number: 84.066 Federal Award Identification Number and Year: P066A210018 - 2022 Award Period: September 1, 2022 through August 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Compliance Requirement – Cash Management Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, subpart D, § 200.303 requires that non-federal entities must evaluate and monitor their compliance with statutes, regulations, and the terms and conditions of Federal awards. Condition: We tested six (6) cash drawdowns for the fiscal year 2023 grant program as part of our cash management testing. Three (3) of the cash drawdowns tested did not have documented evidence of review and approval over the benefits expense rate drawn on the grant program. Questioned costs: None Context: Three (3) out of six (6) cash drawdown requests tested. The sampling was a statistically valid sample. During testing, we noted the Corporation requested a flat percentage rate of 20.6% for benefits expense reimbursements. This flat rate applied by the Corporation did not agree to the approved grant budget of 20% for the fiscal year 2023 grant program. We noted the difference did not result in noncompliance with the grant award due to the fact the total reallocation did not exceed the 25% reallocation threshold of the grant award as allowed by the Department of Education. Cause: Internal controls were not implemented to ensure the benefits expense reimbursement rate was updated subsequent to the rate change for the fiscal year 2023 grant program. Effect: The federal program funds were drawn down at the incorrect rate for the requests tested. Management corrected the reimbursement rate in the drawdown template subsequent to our communication about the condition. Repeat Finding: No Recommendation: We recommend management perform a documented review of the federal drawdowns to the ensure benefits reimbursement rate is timely updated in accordance with the requirements new grant awards. Views of Responsible Officials: Management notes that this finding did not result in any questioned or improper cost to the Federal awarding agency. The impact of this finding, had the matter not been detected, would have been that slightly more costs would have been drawn down as benefits and slightly less would have been drawn down as salaries. Both are permitted costs under the Uniform Guidance and a shift of costs from salaries to benefits does not require requesting prior approval from the Federal awarding agency. VSAC also notes the presence and performance of compensating controls which would preclude the charging to the Department of Education of any costs of a nature not permitted under the Uniform Guidance or by the grant application budget. VSAC also notes the presence and performance of compensating controls which would preclude drawing down more than the annual maximum amount permitted under this Federal award.
Recommendation: We recommend management perform a documented review of the federal drawdowns to ensure the benefits reimbursement rate is timely updated in accordance with the requirements of new grant awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has directed the Finance Department to review all draw down worksheets to insure that draw down parameters agree with all grant proposal, budget and award documents. Name(s) of the contact person(s) responsible for corrective action: Bruce Hicken, Controller Planned completion date for corrective action plan: No later than October 31, 2024.
FAC accepted this audit on April 17, 2024 — management decision was due October 17, 2024.
We tested six (6) cash drawdowns for the fiscal year 2023 grant program as part of our cash management testing. Three (3) of the cash drawdowns tested did not have documented evidence of review and approval over the benefits expense rate drawn on the grant program. Questioned costs: None Context: Three (3) out of six (6) cash drawdown requests tested. The sampling was a statistically valid sample. During testing, we noted the Corporation requested a flat percentage rate of 20.6% for benefits expense reimbursements. This flat rate applied by the Corporation did not agree to the approved grant budget of 20% for the fiscal year 2023 grant program. We noted the difference did not result in noncompliance with the grant award due to the fact the total reallocation did not exceed the 25% reallocation threshold of the grant award as allowed by the Department of Education. Cause: Internal controls were not implemented to ensure the benefits expense reimbursement rate was updated subsequent to the rate change for the fiscal year 2023 grant program. Effect: The federal program funds were drawn down at the incorrect rate for the requests tested. Management corrected the reimbursement rate in the drawdown template subsequent to our communication about the condition. Repeat Finding: No Recommendation: We recommend management perform a documented review of the federal drawdowns to the ensure benefits reimbursement rate is timely updated in accordance with the requirements new grant awards. Views of Responsible Officials: Management notes that this finding did not result in any questioned or improper cost to the Federal awarding agency. The impact of this finding, had the matter not been detected, would have been that slightly more costs would have been drawn down as benefits and slightly less would have been drawn down as salaries. Both are permitted costs under the Uniform Guidance and a shift of costs from salaries to benefits does not require requesting prior approval from the Federal awarding agency. VSAC also notes the presence and performance of compensating controls which would preclude the charging to the Department of Education of any costs of a nature not permitted under the Uniform Guidance or by the grant application budget. VSAC also notes the presence and performance of compensating controls which would preclude drawing down more than the annual maximum amount permitted under this Federal award.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: TRIO Cluster – Educational Opportunity Centers Assistance Listing Number: 84.066 Federal Award Identification Number and Year: P066A210018 - 2022 Award Period: September 1, 2022 through August 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Compliance Requirement – Cash Management Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, subpart D, § 200.303 requires that non-federal entities must evaluate and monitor their compliance with statutes, regulations, and the terms and conditions of Federal awards. Condition: We tested six (6) cash drawdowns for the fiscal year 2023 grant program as part of our cash management testing. Three (3) of the cash drawdowns tested did not have documented evidence of review and approval over the benefits expense rate drawn on the grant program. Questioned costs: None Context: Three (3) out of six (6) cash drawdown requests tested. The sampling was a statistically valid sample. During testing, we noted the Corporation requested a flat percentage rate of 20.6% for benefits expense reimbursements. This flat rate applied by the Corporation did not agree to the approved grant budget of 20% for the fiscal year 2023 grant program. We noted the difference did not result in noncompliance with the grant award due to the fact the total reallocation did not exceed the 25% reallocation threshold of the grant award as allowed by the Department of Education. Cause: Internal controls were not implemented to ensure the benefits expense reimbursement rate was updated subsequent to the rate change for the fiscal year 2023 grant program. Effect: The federal program funds were drawn down at the incorrect rate for the requests tested. Management corrected the reimbursement rate in the drawdown template subsequent to our communication about the condition. Repeat Finding: No Recommendation: We recommend management perform a documented review of the federal drawdowns to the ensure benefits reimbursement rate is timely updated in accordance with the requirements new grant awards. Views of Responsible Officials: Management notes that this finding did not result in any questioned or improper cost to the Federal awarding agency. The impact of this finding, had the matter not been detected, would have been that slightly more costs would have been drawn down as benefits and slightly less would have been drawn down as salaries. Both are permitted costs under the Uniform Guidance and a shift of costs from salaries to benefits does not require requesting prior approval from the Federal awarding agency. VSAC also notes the presence and performance of compensating controls which would preclude the charging to the Department of Education of any costs of a nature not permitted under the Uniform Guidance or by the grant application budget. VSAC also notes the presence and performance of compensating controls which would preclude drawing down more than the annual maximum amount permitted under this Federal award.
Recommendation: We recommend management perform a documented review of the federal drawdowns to ensure the benefits reimbursement rate is timely updated in accordance with the requirements of new grant awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has directed the Finance Department to review all draw down worksheets to insure that draw down parameters agree with all grant proposal, budget and award documents. Name(s) of the contact person(s) responsible for corrective action: Bruce Hicken, Controller Planned completion date for corrective action plan: No later than October 31, 2024.
FAC accepted this audit on February 7, 2023 — management decision was due August 7, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
FAC accepted this audit on March 9, 2021 — management decision was due September 9, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 22, 2019 — management decision was due July 22, 2019.
FAC accepted this audit on March 11, 2018 — management decision was due September 11, 2018.
FAC accepted this audit on March 5, 2017 — management decision was due September 5, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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