EIN: 810295813
UEI: FKP5BYH8HEM9
Audited by: CARVER FLOREK & JAMES, CPA'S
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 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 12, 2026 (88 days ago).
What is a management decision? →The Organization was not able to meet the nine-month submission deadline. Cause: Undetermined. Effect: The Organization did not comply with the audit requirements set forth in 2 CFR Part 200 Subpart f. Recommendation: We recommend that the Organization submit required information to the auditors in a timely manner to assist in meeting the filing deadline.
Show full finding ▾Hide full finding ▴2025-001 Audit Submissions the Federal Audit Clearinghouse – Significant Deficiency Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501 – Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient’s year end. Condition: The Organization was not able to meet the nine-month submission deadline. Cause: Undetermined. Effect: The Organization did not comply with the audit requirements set forth in 2 CFR Part 200 Subpart f. Recommendation: We recommend that the Organization submit required information to the auditors in a timely manner to assist in meeting the filing deadline.
2025-001 Audit Submissions the Federal Audit Clearinghouse - Significant Deficiency The audit was submitted on time this year, demonstrating that Opportunities, Inc. has addressed the system gaps that affected last year's submission. The corrective action established clear communication points during the audit process and ensured all timelines were followed. Opportunities, Inc. remains dedicated to upholding the highest standards of fiscal responsibility and regulatory compliance.
FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
During our testing, we found that in the Organization's process of reporting procedures submitted a report beyond the allowable date. Cause: The Organization's procedure for reporting requirements did not sufficiently recognize the allowable time frames. Effect: Federal program report is noncompliant due to missing the applicable due date. Recommendation: We recommend that the Organization develops a more comprehensive process to ensure all Federal Financial Reports are properly submitted to remain in compliance with Head Start’s requirements.
Show full finding ▾Hide full finding ▴Compliance over Federal Financial Reporting Criteria: Control procedures should be adequate to ensure reporting procedures are withing the allowable time frame provided by Head Start. Condition: During our testing, we found that in the Organization's process of reporting procedures submitted a report beyond the allowable date. Cause: The Organization's procedure for reporting requirements did not sufficiently recognize the allowable time frames. Effect: Federal program report is noncompliant due to missing the applicable due date. Recommendation: We recommend that the Organization develops a more comprehensive process to ensure all Federal Financial Reports are properly submitted to remain in compliance with Head Start’s requirements.
1. Staffing Enhancements: Opportunities, Inc. has hired an additional fiscal officer to provide redundancy in fiscal operations. This ensures that critical tasks, such as reporting, are completed on time even if one fiscal officer is unavailable. 2. Process Improvements: The Agency has implemented an internal checkpoint process prior to final report submission deadlines. This additional step allows for thorough review and confirmation of all required information, ensuring timely and accurate submissions. 3. Oversight and Accountability: The Agency's Board of Directors reviewed and accepted the draft audit during their December 2024 meeting, affmning their commitment to oversight and the implementation of these corrective measures.
FAC accepted this audit on December 28, 2023 — management decision was due June 28, 2024.
FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
FAC accepted this audit on November 17, 2021 — management decision was due May 17, 2022.
FAC accepted this audit on December 8, 2020 — management decision was due June 8, 2021.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
FAC accepted this audit on October 17, 2018 — management decision was due April 17, 2019.
FAC accepted this audit on October 12, 2017 — management decision was due April 12, 2018.
FAC accepted this audit on December 26, 2016 — management decision was due June 26, 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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