EIN: 576001604
UEI: R28EQU71L2N4
Audited by: MARTIN SMITH & COMPANY CPAS PA
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 18, 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 18, 2026 (72 days ago).
What is a management decision? →FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
FAC accepted this audit on November 30, 2021 — management decision was due May 30, 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
Deadline Exceeded
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Corrective Action Plan
FAC accepted this audit on February 9, 2020 — management decision was due August 9, 2020.
FAC accepted this audit on December 2, 2018 — management decision was due June 2, 2019.
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
FAC accepted this audit on December 28, 2016 — management decision was due June 28, 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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