EIN: 132928903
UEI: UHVZADNCXZE3
Audited by: Novogradac & Company LLP
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 October 11, 2024. 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 April 11, 2025 (506 days ago).
What is a management decision? →Based upon inspection of the Organization’s participant files and discussions with management, the Organization did not properly verify participants' eligibility required to participate in an Educational Opportunity Centers program. Context: Of a sample size of twenty (20) participant files, we noted that one (1) participant did not qualify under the eligibility requirements due to status of citizenship. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance. The Organization has failed to execute the existing internal controls that have been designed to reasonably assure the program is in compliance. Our sample size is statistically valid. Known Questioned Costs: $417 Effect: The Educational Opportunity Centers program is in non-compliance with the eligibility type of compliance. Recommendation: We recommend the Organization update and improve the existing internal controls that have been put in place to better monitor and reasonably assure compliance with the Uniform Guidance and the compliance supplement.
Show full finding ▾Hide full finding ▴Federal Award Findings and Questioned Costs Finding 2022-001 Federal Agency: U.S. Department of Education Federal Program Titles: Educational Opportunity Centers Federal Assistance Listing Number: 84.066 Noncompliance – E. Eligibility Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: To be eligible to participate in an Educational Opportunity Centers program an individual must meet all of the following requirements: (1) is a citizen, national, or permanent resident of the United States or is in the United States for other than temporary purpose; (2) is at least 19 years or age (an individual less than 19 years of age can be served by the Educational Opportunity Centers program if Talent Search services are not available); and (3) expresses a desire to enroll or is enrolled in a program of postsecondary education and requests information or assistance in applying for admission or financial aid for such program. A veteran, regardless of age, is eligible to participate in an Educational Opportunity Centers program if he or she meets the other eligibility requirements (34 CFR section 644.3). Condition: Based upon inspection of the Organization’s participant files and discussions with management, the Organization did not properly verify participants' eligibility required to participate in an Educational Opportunity Centers program. Context: Of a sample size of twenty (20) participant files, we noted that one (1) participant did not qualify under the eligibility requirements due to status of citizenship. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance. The Organization has failed to execute the existing internal controls that have been designed to reasonably assure the program is in compliance. Our sample size is statistically valid. Known Questioned Costs: $417 Effect: The Educational Opportunity Centers program is in non-compliance with the eligibility type of compliance. Recommendation: We recommend the Organization update and improve the existing internal controls that have been put in place to better monitor and reasonably assure compliance with the Uniform Guidance and the compliance supplement.
The Organization accepts the recommendation of the auditor. In the future, the Organization will implement an additional internal control regarding the verification of eligibility for Educational Opportunity Centers' participants. Specifically, in cases where the staff member who signed the "Verification of Eligibility and Acceptance" form does not check off the citizenship status or need areas on the form, the data entry specialist will return the participant folder to that staff member to obtain the required eligibility information before including the participant in the database. In the event that the eligibility information is unobtainable, the participant will not be input into the database nor counted as a participant. In addition, more periodic testing of files will be undertaken to identify any participants who do not have the necessary eligibility information, with corrective action taken as needed.
FAC accepted this audit on February 16, 2017 — management decision was due August 16, 2017.
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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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